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Saturday 1 September 2012

Statutory Registers as per Companies Act



Sr. No.
Relevant Sections
Register/Books/Returns
Inspection
Fees/Charges for Inspection, if any
Clarification
Mandatory or Non-Mandatory
1.
49(7)
Register of investments in any shares or securities not held in names its own name
Members and Debenture holder
Without any fees
Such as shares in which amount invested by the company taken in the name of director than in the name of company
Mandatory
2
58A read with rule 7 of the Companies (Acceptance of Deposits) Rules, 1975) & RBI Directions
Registers of deposits
Not open for Inspection
NA

Mandatory
3
77A(9)
Register of securities Bought Back
Not open for inspection
NA
Details of shares bought back and extinguished
Mandatory
4
143(1)
Register of charges
(a) Member or Debenture holder or a creditor
(b) any other person
(a) Without any fees
(b) On payment of requisite fees
Details of charges on assets of  the company
Mandatory
5
150(1)
Register of members
(a) Member or Debenture Holder or a creditor
(b) any other person
(a) Without any fees
(b) On payment of requisite fees
Name, Address, Occupation, Shareholding etc to be recorded
Mandatory
6
151(1)
Index to members
(a) Member or Debenture Holder or a creditor
(b) any other person
(a) Without any fees
(b) On payment of requisite fees
--
Mandatory for companies having more than 50 members
7
152(2)
Register of debenture-holders
(a) Member or Debenture Holder or a creditor
(b) any other person
(a) Without any fees
(b) On payment of requisite fees
Detail of debenture issued and name, address, occupation of debenture holders etc.
Mandatory for companies who have issued debentures
8
152(2)
Index of debentures-holders
(a) Member or Debenture Holder or a creditor
(b) any other person
(a) Without any fees
(b) On payment of requisite fees
--
Mandatory for companies having more than 50 debenture holders
9
152A
Register & Index of Beneficial Owners
Any Member
Without any fees
Records maintained by the depository shall be treated as statutory register for the purpose
Companies whose shares are in Dmat form
10
157 and 158
Foreign register of members or debenture
(a) Member or Debenture Holder or a creditor
(b) any other person
(a) Without any fees
(b) On payment of requisite fees
If any company is willing to maintain a register of its shareholders or debenture holders outside it’s registered office
 Mandatory to inform ROC about maintaining of any such register.
15
301
Register of contracts, companies and firms in which directors are interested
Member
Without any fees
Recording of disclosures of section 297 & section 299
Mandatory
16
302(6)
Register of contracts entered into by the company for the appointment of Manager or Managing Director
Member
Without any fees
--
Mandatory
17
303(1)
Register of Director/Managing Director/Manager/Whole Time Director/Secretary
Member
Without any fees
--
Mandatory
18
307
Register of Directors’ shareholdings, etc.
Member or Debenture Holders
Without any fees
--
Mandatory
19
370(1C)
Register of loans, etc., to companies under the same management
Member
On payment of requisite fees.
--
Mandatory
20
372(6)
Register of investments in shares of anybody corporate
Member
Without any fees
--
Mandatory
21
372A
Register of loans made, guarantees given, securities provided or investment made by the company
Member or Debenture holder
Without any fees
--
Mandatory
22
Rule 7(2) of the Companies (Issue of Share Certificates) Rules, 1960
Register of renewed and duplicate Share certificates
Not open for inspection
NA
--
Mandatory
23
581-ZE(1)
Books of account of the Producer Company
Open for Public inspection
Without any fees
--
Mandatory
24
581-ZL(7)
Register of particulars of Investments of producer companies
Member
Without any fees
--
Mandatory
25
69-75
Register of Allotments
Member or Debenture holder
Without any fees
--
Mandatory
26
205
Dividend Register
Member
Without any fees
--
Mandatory
27
192A
Register of Postal Ballot


--
Mandatory
28
285
Register of Directors’ Attendance
Not Open for Inspection
NA
--
Mandatory
29
79A
Register of Sweat Equity Shares
Member
Without any fees
--
Mandatory

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