Appendix 21
LIST OF STATUTORY REGISTERS, BOOKS, TO BE MAINTAINED BY
COMPANIES, UNDER THE COMPANIES ACT, 1956
Description of Registers & Books:
1. Sections 49(7) & 49(8). Register of Investments in shares or securities not held in the name of company.
2. Section 58A. Register of Deposits [S.
58A read with Rule 6 of the Companies (Acceptance of Deposits) Rules, 1975].
3. Section 77A(9), Register of bought back
securities containing all particulars given in the said sub‑section and
Annexure B to the Private Limited Company and Unlisted Public Limited Company
(Buy‑back of Securities) Rules, 1999.
3A. Section 86(a)(ii). Register containing
particulars of differential rights to which the holder is entitled to.
4. Section 136. Copy of every instrument creating charge
requiring registration.
5. Section 143(1). Register of Charges.
6. Section 150(1). Register of Members.
7. Sections 151 (1) & 163(2). Index of Members,
8. Section 152(1). Register of Debenture‑holders.
9. Section 152(2). Index of Debenture‑holders
is to be maintained in case the number of Debenture‑holders is more than
50.
10. Section 157(1). Foreign Register of Members and Debenture‑holders.
11. S. 158. Duplicate of such Foreign Register of Members and
Debenture‑holders.
12. Sections 159 & 160. Copies of Annual
Returns (prepared under Sections 159 & 160)‑to be maintained as
explained in Section 163(1), (2).
13. Section 193(1). Minute Books of Board of Directors and
Committees of the Board.
14. Sections 193(1) & 196(1). Minute Books of Proceedings of
General Meetings.
15. Sections 209(1) & 209A(1). Books of Accounts with respect
to
(i) all receipt and expenditure.
(ii) all
sales and purchases of goods.
(iii) assets
and liabilities.
(iv) other
cost records.
16. S. 209(2). Books of Account relating to transactions effected
at Branch Office.
17. Section 301 (1) & (5). Register of
Contracts, with Directors, Companies and Firms in which Directors are
interested.
18. Section 302(6). All contracts entered
into by the company for the appointment of a Manager or Managing Director.
19. Sections 303(1) & 304(1). Register
of Managing Directors, Manager, Secretary and Directors.
20. Section 307(1) & (5). Register of Directors'
Shareholdings.
21. Section 370(1C) & (1F). Register of
Loans granted to companies under same management.
22. Section 372(6) & (9). Register of
Investments in Shares and Debentures of other Corporate bodies.
23. Section 372A(5), Register of
investments, loans, guarantee or security containing all particulars given in the
said sub‑section.