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    <title>Place of keeping, and inspection of registers and returns.</title>
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    <description>Section 163 requires statutory registers, indexes, returns and annexed documents to be kept at the registered office unless an alternative local place is approved by special resolution and notified to the Registrar, and empowers the Central Government to prescribe preservation and disposal rules. Records are open during business hours for inspection-members and debenture holders free, others on payment of prescribed fees-with rights to make extracts without fee and to receive copies on payment; companies must send copies within ten days. Refusal or delay attracts daily fines and the Tribunal can order immediate inspection or delivery of extracts and copies.</description>
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