Sec 128 -Books of account, etc., to be kept by company with Past year Examination Questions

CA INTER LAW | SECTION 128 – BOOKS OF ACCOUNT | COMPANIES ACT, 2013 In this lecture, CA CS Ashish Gupta explains Section 128 – Books of Account, etc., to be kept by Company under the Companies Act, 2013 in a simple, practical and exam-oriented manner. 🎯 WHAT YOU WILL LEARN IN THIS LECTURE: 🔹 Section 128(1) – Books of Account • Books to be maintained by every company • True & Fair View • Books relating to Branch Office • Accrual Basis of Accounting • Double Entry System 🔹 Place of Keeping Books • Registered Office • Books can be kept at another place in India • Board of Directors' decision • 7 Days – Notice to Registrar 🔹 Electronic Mode • Books and relevant papers can be maintained electronically • Manner as prescribed under the Rules 🔹 Section 128(2) – Branch Office • Branch in India or outside India • Proper books at branch office • Periodic summarized returns to the company 🔹 Section 128(3) – Inspection • Right of Directors to inspect books • Inspection during business hours • Financial information maintained outside India • Conditions for inspection 💡 EXAM FOCUS: Remember the important keywords, timelines and distinctions under Section 128 through easy conceptual explanations and memory techniques. 📌 For CA Inter / CA Final / CS / CMA Students 👨‍🏫 CA CS Ashish Gupta Law Chartist | Interpretation & Analysis by CA CS Ashish Gupta (IAA) 📞 Doubt Support: 8839340493 🌐 Website: www.caashishgupta.com 👍 LIKE | 🔔 SUBSCRIBE | 📲 SHARE for more Company Law, Securities Law & Legal Interpretation lectures. #CAInter #CAInterLaw #Section128 #BooksOfAccount #CompaniesAct2013 #CAAshishGupta #CompanyLaw #CAFinal #CSExecutive #CMA #LawChartist #CompaniesAct #Accounts #BooksOfAccounts