Place of keeping and inspection of registers, returns, etc
Section 94 of the Companies Act, 2013 deals with place of keeping and inspection of registers, returns, etc. The registers required to be kept and maintained by a company under section 88 and copies of the annual return filed under section 92 shall be kept at the registered office of the company: Provided that such registers or copies of return may also be kept at any other place in India in which more tha The Act came into force on 01 Apr 2014.
(1) The registers required to be kept and maintained by a company under section 88 and copies of the annual return filed under section 92 shall be kept at the registered office of the company:
Provided that such registers or copies of return may also be kept at any other place in India in which more than one-tenth of the total number of members entered in the register of members reside, if approved by a special resolution passed at a general meeting of the company 1***:
Provided further that the period for which the registers, returns and records are required to be kept shall be such as may be prescribed.
(2) The registers and their indices, except when they are closed under the provisions of this Act, and the copies of all the returns shall be open for inspection by any member, debenture-holder, other security holder or beneficial owner, during business hours without payment of any fees and by any other person on payment of such fees as may be prescribed.
(3) Any such member, debenture-holder, other security holder or beneficial owner or any other person may
(a) take extracts from any register, or index or return without payment of any fee; or
(b) require a copy of any such register or entries therein or return on payment of such fees as may be prescribed.
2[Provided that such particulars of the register or index or return as may be prescribed shall not be available for inspection under sub-section (2) or for taking extracts or copies under this sub-section.].
(4) If any inspection or the making of any extract or copy required under this section is refused, the company and every officer of the company who is in default shall be liable, for each such default, to a penalty of one thousand rupees for every day subject to a maximum of one lakh rupees during which the refusal or default continues.
(5) The Central Government may also, by order, direct an immediate inspection of the document, or direct that the extract required shall forthwith be allowed to be taken by the person requiring it.
Section 94, The Companies Act, 2013 (Act 18 of 2013).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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NUVENTURE CONNECT PRIVATE LIMITED vs Registrar of Companies Kerala
Court's Decision & Legal Precedent
An appeal under Section 59 of the Companies Act, 2013 is not maintainable by a company seeking to rectify its own register of members when there is no dispute between parties and no prior refusal or adverse order has been passed by the Registrar of Companies.
On this section: Provisions relating to the place of keeping and inspection of registers and returns.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It is pertinent to note that no approval or confirmation by the Court is required to exercise this power. Once a resolution for authorising increase in share capital has been passed in terms of Section 94 of the Companies Act, a notice is required to be sent by the company in Form No.5 to the Registrar, pursuant to Section 97 of the Companies Act. The provision is reproduced below: > "97. Notice of increase of share capital or of members.— (1) Where a company having a share capital, whether its shares have or …
Made under this section, and citing it
4 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Companies (Management and Administration) 2nd Amendment Rules, 2018.Rule 2018
- Companies (Management and Administration) Second Amendment Rules, 2015Rule 2015
- The Companies (Management and Administration) Amendment Rules, 2014Rule 2014
- The Companies (Management and Administration) Second Amendment Rules, 2014Rule 2014
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 94
What have the courts held on Section 94 of the Companies Act?
NUVENTURE CONNECT PRIVATE LIMITED vs Registrar of Companies Kerala (11 Dec 2025) is the leading judgment on this section among those set out below: Provisions relating to the place of keeping and inspection of registers and returns.
How do I find court cases under Section 94 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 94, section 94 Companies Act, section 94 of the Companies Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with NUVENTURE CONNECT PRIVATE LIMITED vs Registrar of Companies Kerala (11 Dec 2025).
What should I read with Section 94 of the Companies Act, and has it changed?
Its own text turns on section 88 (Register of members, etc), section 92 (Annual return), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 4: most recently Companies (Management and Administration) 2nd Amendment Rules, 2018. (2018), then Companies (Management and Administration) Second Amendment Rules, 2015 (2015), and 2 more.
When did Section 94 of the Companies Act come into force?
Section 94 of the Companies Act, cited as Companies Act 94, 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.