https://www.taxtmi.com/circulars?id=10812 Registered office relocation under section 146(2)(a) is subject to the prohibition on shifting the office outside the local limits except by special resolution. The expression local limits includes both local body (municipal) limits and postal limits; where they differ, the wider of the two boundaries governs whether a proposed shift remains within permissible local limits. en-us Mon, 26 Jun 1972 00:00:00 +0530 Fri, 17 Jun 2011 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10812 Registered office relocation under section 146(2)(a) is subject to the prohibition on shifting the office outside the local limits except by special resolution. The expression local limits includes both local body (municipal) limits and postal limits; where they differ, the wider of the two boundaries governs whether a proposed shift remains within permissible local limits. Circulars Companies Law Mon, 26 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10812