Clean Records, Strong Ethics: Understanding Chapter IX of the Companies Act, 2013 Indian companies maintain honesty and transparency in their finances thanks to Chapter IX (Sections 128–138) of the Companies Act, 2013. Below is a simple, step-by-step guide you can use in your blog. 1. Keep Your Books in Order ·         Store all books of account , supporting papers , and annual financial statements at your registered office or any other Indian location (just file Form AOC-5 with ROC). ·         Electronic record-keeping is allowed—just ensure directors can access records at any time. ·         Branch offices must maintain proper local records and send regular summaries to headquarters. 2. Inspections & Audits ·         Directors’ Right: Any director can inspect records during business hours. Officers must provide re...

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