Rule 2A Notice of address at which books of account are to be maintained
- Chapter
- I · Preliminary
- Text as on
- Gazette to 31 May 2023; rule 12 current to 14 August 2026
2A. Notice of address at which books of account are to be maintained.--
For the purposes of the first proviso to sub-section (1) of Section 128, the notice regarding address at which books of account may be kept shall be in FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-5.
1. Ins. by G.S.R. 37(E), dated 16th January, 2015 (Companies (Accounts) Amendment Rules, 2015). FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-5 in the AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules was substituted by G.S.R. 40(E), dated 20th January, 2023, w.e.f. 23rd January, 2023.