TMI BlogBooks of account, etc., to be kept by companyX X X X Extracts X X X X X X X X Extracts X X X X ..... ncial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting: Provided that all or any of the books of account aforesaid and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the other place referred to in sub-section (1). (3) The books of account and other books and papers maintained by the company within India shall be open for inspection at the registered office of the company or at such other place in India by any director during business hours, and in the case of financial information, if any, maintained outside the country, copies of such financial infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of all the preceding years together with the vouchers relevant to any entry in such books of account shall be kept in good order: Provided that where an investigation has been ordered in respect of the company under Chapter XIV, the Central Government may direct that the books of account may be kept for such longer period as it may deem fit. (6) If the managing director, the whole- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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