MCA amends Form AOC-5 of notice of address where books of account maintained. Inside office photo showing at least one director/KMP required
Form AOC-5 of notice of address at which books of account are to be maintained has been revised by MCA by notifying the Companies (Accounts) Amendment Rules, 2023 which has amended the Companies (Accounts) Rules, 2014.
The revised Form AOC-5 seeks more disclosures particularly now apart from photograph of registered office showing external building, a photograph of inside office showing at least one director / KMP who affixes his /her digital signature to the form AOC-5.
This is in addition to Proof of address (Conveyance /Lease deed / Rent Agreement etc. along with the rent receipts) along with standard NOC in case of Leased or rented property and copies of the utility bills (not older than two month.
Download MCA Notification Click Here >>
- Commonality of directors of companies does not mean deposits received was bogus
- Application though named as rectification but if tax is not legitimate, it also touches merit: HC
- Cost of acquisition as on 01.04.1981 taken as per valuer report by reverse indexing of FMV
- AO was directed to serve notice of hearing through physical mode upon assessee
- ICAI Intermediate & Foundation Examinations to be held thrice in a year from May/June 2024