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statutory book
Requires under the Companies Act 1956, the company must keep and maintain the statutory books of the registered company. which it includes any register or other record of information and any accounts or accounting records, and any document however complied, recorded or stored. The director and secretaries are responsible in ensuring that requirements of the Act in relation to the statutory books are complied with and take all proper steps to prevent falsification of the books. The company must provide facilities for inspection of the register. The statutory books of the company are:
· The Register of Members (Section 158)
· The Register of Director, Managers and Secretaries (Section 141)
· The Register of Debenture Holders (Section 70)
· The Register of Substantial Shareholders (Section 69L) - for public companies only
· The Register if Directors' Shareholding, Debenture and Interests (Section 134)
· The Register of Charges (Section 156)
· Minutes books (Section 56)
· Books of accounts (Section 167)
non-statutory book
non-statutory books which books are usually maintained by companies like:
· Register of Transfers
· Register of Allotment and Application of Shares
· Register of Documents Sealed/ Seal Book
· Register of Important Documents (Licenses, certificate, leases etc.)
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