The Companies Act 2013, lays down that every company must maintain and keep books, registers and copies of returns, documents etc. at its registered office. These books are known as Statutory Books. Some of the statutory registers are required to be kept open by the company for inspection by directors, members, creditors of the company and by other persons. The company is also required to allow extracts to be taken from certain documents, registers, returns etc. and furnish copies of certain documents on demand by a member or by any other person on payment of specified fees. Every company incorporated under the Act is required to keep at its registered office, inter alia,the following statutory books and registers –

• Register of sweat equity shares. [Section 54 and Rule 8(14)of Companies (Share Capital and Debentures Rules,2014]

• Register of Employee Stock Options. [Section 62(1)(b) Rule 12 of Companies(Share Capital and Debentures) Rules,2014]

• Register of securities bought back. [Section 68(9) and Rule 17(12) of companies (Share Capital and Debenture) Rules, 2014]

• Register of deposits. [Section 73 and Rule 14 Companies (Acceptance of Deposits) Rules,2014]

• Register of charges. [Section 85 and Rule 7 of Companies (Registration of Charges) Rules 2014]

• Register of members. [Section 88(1)(a) and Rule 3 of Companies(Management and Administration) Rules, 2014]

• Register of debenture holders. [Section 88(1)(b) & (c) and Rule 4 of Companies (Management and Administration) Rules, 2014]

• Foreign register. [Section 88 (4) and Rule 7 of Companies (Management and Administration) Rules, 2014].

• Register of Renewed and Duplicate Share Certificates. [Rule 6 of the Companies (Share Capital and Debentures) Rules,2014]

• Register of Significant beneficial owners in a company. (Section 90 of Companies Act).

• Register of Postal Ballot. [Section 110 and Rule 22 of the Companies (Management and Administration) Rules, 2014]

• Books containing minutes of General Meeting and of Board and of Committees of Directors. [Section 118]

• Books of account. [Section 128]

• Register of Directors/ Key Managerial Personnel. [Section170(1)]

• Register of investments in securities not held in company’s name. [Section 18 and Rule 14 of Companies (Meetings of Board and its Powers) Rules,2014]

• Register of loans, guarantees given and security provided or making acquisition of securities (Section 186(9) and Rule 12 Companies (Meetings of Boards and its Powers) Rules2014] Lesson 11 Register and Records 347

• Register of contracts with companies/firms in which directors are interested. [Section 189(5) and Rule 16 of Companies (Meetings of Boards and its Powers) Rules,2014]