As per section 128 of the Companies Act all or any of the books of account and other relevant papers may be kept at such other place in India as the ___________ may decide and where such a decision is taken, the company shall, within __________ thereof, file with the Registrar a notice in writing giving the full address of that other place
Section 128. Books of account, etc., to be kept by company: (1) Provided that all or any of the books of account and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place.