STATUTORY BOOKS

STATUTORY BOOKS

The following statutory books are required to be maintained by a company under different sections of the Companies Act, 2013:

• Register of Investments of the company held in its own name (Section 187) Register of Charges (Section 85) 
• Register of Members (Sections 88) 
• Register of Debenture-holders and other Security holders (Section 88) Minute Books (Section 118) 
• Register of Contracts, or arrangements in which directors are interested (Section 189) 
• Register of directors and key managerial personnels and their shareholding (Section 170) 
• Register of Loans and Investments by Company (Section 186) 

In addition, a company usually maintains a number of statistical books to keep a record of its transactions which have resulted either in the payment of money to it or constitute the basis on which certain payments have been made by it.

Registers and documents relating to the issue of shares are:
(i) Share Application and Allotment Book

(ii) Share Call Book

(iii) Certificate Book

(iv) Register of Members

(v) Share Transfer Book

(vi) Dividend Register.