Right to Inspection of the Books of Accounts of a Company

The Books of Account shall be open to inspection only by the followings:-

Sl. No.
Inspection by
Time of Inspection
Section of the Companies Act 2013
Corresponding Section of the Companies Act 1956
Any Director(s) of the Company
At any time during business hours of the company
Section 128(3)
Section 209(4)
Registrar of Companies (ROC) / Central Govt.

Section 206 / 207
Section 209A
Creditors and contributories
At any time after the making of an order for the winding up of a company by
the Tribunal
Section 346

Advisory committee
At a reasonable time during winding up case of the company
Section 287

At any time during company liquidation
Section 294

Inspection by the Shareholders

The Member / Shareholders of the Company are not vested with any such right under the Companies Act, 2013 for inspection of the Books of Account of the Company. However the Articles of the Company can provide for such right specifically for the Shareholders.

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