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    <title>Place of keeping and inspection of registers, returns, etc.</title>
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    <description>Registers and copies of annual returns must be kept at the registered office unless an authorised special resolution permits retention at another Indian place where a prescribed proportion of members reside, with the Registrar notified; members, debenture-holders, other security holders and beneficial owners may inspect registers, indices and returns during business hours without fee, others on payment of prescribed fees, and may take extracts or obtain copies subject to fee rules; refusal to permit inspection attracts continuing penalties and the Central Government may order immediate inspection.</description>
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      <description>Registers and copies of annual returns must be kept at the registered office unless an authorised special resolution permits retention at another Indian place where a prescribed proportion of members reside, with the Registrar notified; members, debenture-holders, other security holders and beneficial owners may inspect registers, indices and returns during business hours without fee, others on payment of prescribed fees, and may take extracts or obtain copies subject to fee rules; refusal to permit inspection attracts continuing penalties and the Central Government may order immediate inspection.</description>
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