Tuesday, 19 June 2012

TABULAR REPRESENTATION OF PROVISIONS RELATING TO VARIOUS REGISTERS TO BE MAINTAINED UNDER THE COMPANIES ACT, 1956.





S.
No.
Section under which Registers are to be maintained
Register/ Docume[1]nts
Open for inspection by ROC/ Govt.
Open for inspection by
Directors
Open for inspection by Members during General Meeting

Open for inspection by Members otherwise



Extract can be taken by Members




Copies can be taken by Members




1.
49(7) & (8)

Register of investments not held in Company’s name
Yes
Yes
No
Yes
DB – Yes (Fee-NO)
Crs – No

No
No
2.
58A and

Rule 7 of Companies (Acceptance of Deposits) Rules, 1975


Rule 10 of Companies (Acceptance of Deposits) Rules, 1975


I)                    Register of Fixed Deposits




Yes




Yes


Yes




Yes


No




No


No




No


No




No


No




No
II)                 Return of Deposits to be filed with ROC & RBI

3.
77A (9) and Rule 11 of Private Limited Co. and
Unlisted Public Limited Company ( Buy-Back of Securities)
Rules, 1999

Register of Securities bought back

Yes
Yes
No
No
No
No
S.
No.
Section under which Registers are to be maintained
Register/ Documents
Open for inspection by ROC/ Govt.
Open for inspection by
Directors
Open for inspection by Members during General Meeting

Open for inspection by Members otherwise



Extract can be taken by Members




Copies can be taken by Members




4.
86 and Rule 4 of Companies (Issue of Share Certificates  with Differential Voting Rights) Rules, 2001

Index and Register of shareholders with differential rights
(Sec 150, 151 & 163)
Yes
Yes

Yes
Yes
Yes
Yes
5.
118 (1)
Right to Obtain Copies of and inspect trust deed

Yes
Yes

Yes
Yes
DB-Yes
Yes
Yes
6.
136 & Inspection under Sec 144

Copy of instrument creating charge

Yes
Yes
No

Yes
Crs- Yes (no fees)
Any other-(with Fee)

No
No
7.
143(1) & Inspection under Sec 144


Company’s register of charges

Yes
Yes
No

Yes
Crs- Yes (no fees)
Any other-(with Fee)

No
No


S.
No.
Section under which Registers are to be maintained
Register/ Documents
Open for inspection by ROC/ Govt.
Open for inspection by
Directors
Open for inspection by Members during General Meeting

Open for inspection by Members otherwise



Extract can be taken by Members




Copies can be taken by Members




8.
150 (1)

Register of Members
Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
9.
151 (1)






Index of Members
Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)


Yes
Yes
10.
152 (1)

Register and index of Debenture holders

Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
11.
152 (2)

Register and index of Debenture holders

Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
12.
152A

Register and index of beneficial owners

Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
S.
No.
Section under which Registers are to be maintained
Register/ Documents
Open for inspection by ROC/ Govt.
Open for inspection by
Directors
Open for inspection by Members during General Meeting

Open for inspection by Members otherwise



Extract can be taken by Members




Copies can be taken by Members




13.
157

Foreign register of members and debenture holders

Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
14.
158
Duplicate of Foreign Register
Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
15.
163 (1)

Copies of Annual returns and certificates/ documents annexed thereto

Yes
Yes
Yes
Yes
DB- (no Fee)
Any other- (with fee)

Yes
Yes
Within 10 days
16.
193 (1)

Minutes of Board Meeting & other meetings
Yes
Yes



No



No


No


No


17.
196 (1)
Minutes of General Meeting

Yes
Yes
No
Yes
No fee
No
Yes
Within 7 days

18.
209 (1)

Books of Accounts
Yes
Yes
No
No
Only by directors
u/s 209(4)
No
Only by officials u/s 209A(4)

No


S.
No.
Section under which Registers are to be maintained
Register/ Documents
Open for inspection by ROC/ Govt.
Open for inspection by
Directors
Open for inspection by Members during General Meeting

Open for inspection by Members otherwise



Extract can be taken by Members




Copies can be taken by Members




19.
209 (2)

Books of Accounts of branch Company

Yes
Yes
No
No
No
No
20.
301 (1)
301 (5) – Sec 163 to apply

Register of contracts, companies and firms in which Directors are interested

Yes
Yes
Yes
Yes
Yes
Yes
21.
303 (1)
Sec 304 (inspection)

Register of Directors
Yes
Yes
Yes
Yes
Any other- (with fee)
Re. 1

No
No
22.
307 (1)
Sec 307(5) (inspection)

Register of Director’s Shareholding

Yes
Yes
Yes
No
DB - yes
14 days AGM & 3 days after AGM
No
No
23.
372A
372 A (5) & (6)- Sec 163 to apply

Inter-corporate Loans and Investments

Yes
Yes
Yes
Yes
Yes
Yes
24.
Rule 7 (2) of Companies (Issue of Share Certificates) Rules, 1960

Register of Renewed & Duplicate Certificates
Yes
Yes
No
No
No
No
25.
Rule 4 (i) (a) of Companies (Auditor’s Report) Order, 2003

Register of Fixed Assets

Yes
Yea
No
No
No
No




[1] DB- Debenture Holders
2 Crs- Creditors

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