https://www.taxtmi.com/acts?id=17425 Section 128 requires companies to keep books of account, other relevant papers and financial statements at the registered office or another notified place in India, maintained on an accrual basis and by double entry, with electronic records permitted. Branch compliance is achieved by keeping proper books at the branch and sending periodic summarized returns to the registered office. Books kept in India are open for director inspection during business hours, officers must assist inspections, and records must be retained for at least eight financial years subject to extension during investigations. Responsible officers face statutory fines for contravention. en-us Sat, 02 Mar 2013 12:20:01 +0530 Wed, 03 Dec 2025 17:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17425 Section 128 requires companies to keep books of account, other relevant papers and financial statements at the registered office or another notified place in India, maintained on an accrual basis and by double entry, with electronic records permitted. Branch compliance is achieved by keeping proper books at the branch and sending periodic summarized returns to the registered office. Books kept in India are open for director inspection during business hours, officers must assist inspections, and records must be retained for at least eight financial years subject to extension during investigations. Responsible officers face statutory fines for contravention. Act-Rules Companies Law Sat, 02 Mar 2013 12:20:01 +0530 https://www.taxtmi.com/acts?id=17425