Books of account
Section 378ZE of the Companies Act, 2013 deals with books of account. Every Producer Company shall keep at its registered office proper books of account with respect to-- (a) all sums of money received and expended by the Producer Company and the matters in respect of which the receipts and expenditure take place; The Act came into force on 01 Apr 2014.
1[378ZE. Books of account.-- (1) Every Producer Company shall keep at its registered office proper books of account with respect to--
(a) all sums of money received and expended by the Producer Company and the matters in respect of which the receipts and expenditure take place;
(b) all sales and purchase of goods by the Producer Company;
(c) the instruments of liability executed by or on behalf of the Producer Company;
(d) the assets and liabilities of the Producer Company;
(e) in case of a Producer Company engaged in production, processing and manufacturing, the particulars relating to utilisation of materials or labour or other items of costs.
(2) The balance-sheet and profit and loss accounts of the Producer Company shall be prepared, as far as may be, in accordance with the provisions contained in section 129.]
Section 378ZE, The Companies Act, 2013 (Act 18 of 2013).
Cross-references
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Questions about Section 378ZE
What does Section 378ZE of the Companies Act deal with?
Section 378ZE of the Companies Act is headed "Books of account". [378ZE. Books of account.-- (1) Every Producer Company shall keep at its registered office proper books of account with respect to-- (a) all sums of money received and expended by the Producer Company and the matters in respect of which the receipts and expenditure take place;
How do I find court cases under Section 378ZE of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 378ZE, section 378ZE Companies Act, section 378ZE of the Companies Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 378ZE of the Companies Act, and has it changed?
Its own text turns on section 129 (Financial statement), so none of them can safely be read on its own.
When did Section 378ZE of the Companies Act come into force?
Section 378ZE of the Companies Act, cited as Companies Act 378ZE, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.