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 >>
- Mere carry forward of loss can not be denied for belated return – ITAT
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
