Books of account have to be kept only at the registered office of the company. As a corporate consultant give your comments in this regard.

Section 128(1) of the Companies Act, 2013 requires every company to prepare and keep the books of accounts and other relevant books and papers and financial statements for every financial year at its registered office. However, all or any of the books of accounts and other relevant papers may be kept at such other place in India as the Board of Directors may decide. When the Board so decides, the company shall, within 7 days of such decision, file with the Registrar of Companies, a notice in writing giving full address of that other place. Such intimation is to be made in e-form AOC 5 to the Registrar of Companies. Therefore, Board of Directors of the company may decide any place, other than the Registered office of the company for keeping the books of accounts.