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DYK released on Intimation for keeping Books of Accounts other than registered office

Oct 09, 2023 Circulars & Notifications Attachment Link

Keeping books of Account other than registered address, then you need to inform Assessing Officer within 7 days & disclose in Form No. 10B.

As per Income Tax Act, 1961, the books of account and other documents shall be kept and maintained by the Trust or Institution at its registered office. If such books are kept other than registered office by the management, then:

  1. A resolution is passed for such purpose;
  2. An intimation is given to the jurisdictional

Assessing Officer in writing within 7 days.

This also needs to be disclosed in Form 10B by the Auditor

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