What is form AOC-5?
Every company has to maintain proper books of account with respect to all sums of money received and expended by the company and the matters in respect of which the receipt and expenditure take place, all sales, and purchases of goods by the company, the assets, and liabilities of the company; and 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 prescribed by the Central Government. The Board of Directors decides by passing the resolution to maintain all or any of the books of account at any other place in India besides the registered office then, the company shall, within 7 days of passing the Board Resolution, file this form giving the full address of that other place in the Form AOC-5.
- Form AOC-5 is required to be filed pursuant to Section 128 of the Companies Act 2013. According to Section 128 of the Companies Act 2013, Every company has to prepare and keep at its registered office books of account and other relevant books and papers and financial statements for every financial year which give an accurate and fair view of the state of the affairs of the company, including that of its branch office or offices, and explain the transactions effected both at the registered office and its branches and such books has to be done on an accrual basis and according to the double entry system of accounting. Provided The Board of Directors decides by passing the
resolution to maintain all or any of the books of account at any other place in India besides the registered office then, the company shall, within 7 days of passing the Board Resolution, file this form giving the full address of that other place in the Form AOC-5.
Due Date of Form AOC-5
- The due date for filing a notice of address at which books of accounts are is 7 days from the date of passing the board resolution.
The Companies (Registration of Offices and Fees) Rules, 2014
- Fee for filing e-Forms or documents in case of the company has a share capital.
Nominal Share Capital
Less than 1,00,000
1,00,000 to 4,99,999
5,00,000 to 24,99,999
25,00,000 to 99,99,999
1,00,00,000 or more
- A company without a share capital: Rs. 200 per document.
- Additional Fees Rules
Period of delays
Up to 30 days
2 times of normal fees
More than 30 days and up to 60 days
4 times the normal fees
More than 60 days and up to 90 days
6 times the normal fees
More than 90 days and up to 180 days
10 times of normal fees
More than 180 days
12 times the normal fees