CAIRR Update January 23, 2023

MCA amends Form AOC-5 (Notice of address at which books of account are to be maintained) to include the geographic coordinates, i.e., latitude and longitude of the address at which books of accounts are to be maintained. Further, there are 3 new mandatory attachments to the form as follows:

1. Proof of address along with standard NOC in case of Lease or rented property

2. Copies of utility bills

3. Photograph of the registered office showing external building and second one being inside office showing at least 1 Director/ KMP who has affixed his/ her digital signature to the form.

This form is filed when books of accounts are maintained at a place other than the Registered Office of the Company.