MCA has introduced AOC -5 on 17 Jan,
2015 which is required to intimate MCA address of a place where company
maintains Books of Accounts if it is other than registered office of the
company.
This time
there is change in TAX AUDIT FORM -3CD. A New Column 11 B is introduced for
reporting of Address at which the books of accounts are kept. Now MCA
Introduced this Form AOC -5 for reporting of address where books of accounts
maintained if otherwise than at registered office of the company.
NOW
EVERY COMPANY MUST FILE AOC-5 WHERE BOOKS OF ACCOUNTS ARE MAINTAINED AT A PLACE
OTHER THAN REGISTERED OFFICE.
If there is
any change in the place of keeping all or any of the books of account in India
besides the registered office then, the company shall, within seven days of
passing the Board Resolution, file this form giving full address of that other
place in form AOC-5.
Section-128 : Every
company shall prepare and keep at its registered office Including
that of its branch office or offices, if any, all books of account and other relevant books and papers and
financial statement for every financial year with respect to :
ü all sums of
money received and expended by the company and the matters in respect of which
the receipt and expenditure take place;
ü all sales and
purchases of goods by the company;
ü the assets and liabilities of the company; and
ü in the case of a
company engaged in production, processing, manufacturing or mining activities,
such particulars relating to utilization of material or labor or other items of
cost as may be prescribed by the Central Government, provided the Central
Government so directs to any such class of companies or any particular company.
Provided that all or any of the books of
account aforesaid and other relevant papers may be kept at such other place in India
as the Board of Directors may decide and where such a decision is taken, the
company shall, within seven days thereof, file with the Registrar a notice in writing
giving the full address of that other place in form AOC-5.
Attachments to
AOC -5
·
Copy
of Board resolution wherein a decision
regarding address at which books of accounts are to be maintained has been
taken is to be attached.
·
Any
other information i.e address proof if rented or owned as per the case
applicable
Filing Fee Of AOC
-5 :
Filing fee as per Companies (Registration of offices and Fees)
Rules, 2014
Normal Fee
Company having Nominal
Share Capital Fee
applicable
Less than Rs. One Lac Rs.200
per document
Above Rs. One lac but less than Rs. Five Lac Rs.300
per document
Above Rs.Five lac but less than Rs. Twenty
Five Lacs Rs.400
per document
Above Rs.Twenty Five lacs but less than Rs.
One Crore Rs.
500 per document
Above Rs.One Crore Rs.
600 per document
Additional
fee applicable as per other forms for delay in filing
