Tuesday, January 20, 2015

MCA Introduced AOC-5 For Notice of Address at which books of account are maintained

MCA has introduced AOC -5 on 17 Jan, 2015 which is required to intimate MCA address of a place where company maintains Books of Accounts if it is other than registered office of the company.

This time there is change in TAX AUDIT FORM -3CD. A New Column 11 B is introduced for reporting of Address at which the books of accounts are kept. Now MCA Introduced this Form AOC -5 for reporting of address where books of accounts maintained if otherwise than at registered office of the company.


If there is any change in the place of keeping all or any of the books of account in India besides the registered office then, the company shall, within seven days of passing the Board Resolution, file this form giving full address of that other place in form AOC-5.
Section-128  : Every company shall prepare and keep at its registered office Including that of its branch office or offices, if any, all books of account and other relevant books and papers and financial statement for every financial year with respect to :

ü  all sums of money received and expended by the company and the matters in respect of which the receipt and expenditure take place;

ü  all sales and purchases of goods by the company;

ü   the assets and liabilities of the company; and

ü  in the case of a company engaged in production, processing, manufacturing or mining activities, such particulars relating to utilization of material or labor or other items of cost as may be prescribed by the Central Government, provided the Central Government so directs to any such class of companies or any particular company.

 Provided that all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place in form AOC-5.

Attachments to AOC -5
·         Copy of Board  resolution wherein a decision regarding address at which books of accounts are to be maintained has been taken is to be attached.
·         Any other information i.e address proof if rented or owned as per the case applicable

Filing Fee Of AOC -5 :
Filing fee as per  Companies (Registration of offices and Fees) Rules, 2014

Normal Fee
Company having Nominal Share Capital                                               Fee applicable
 Less than Rs. One Lac                                                                     Rs.200 per document
 Above Rs. One lac but less than Rs. Five Lac                                     Rs.300 per document
 Above Rs.Five lac but less than Rs. Twenty Five Lacs                         Rs.400 per document
 Above Rs.Twenty Five lacs but less than Rs. One Crore                      Rs. 500 per document
 Above Rs.One Crore                                                                         Rs. 600 per document

Additional fee applicable as per other forms for delay in filing