Dear Srishti,

After filing AOC-5, the books of accounts have to be maintained at the address other than the registered office address which was mentioned in AOC-5. Therefore, it is not required to keep the same at the registered office address.

eForm AOC-5 is a form that needs to be filed with the Registrar of Companies (ROC) in India, pursuant to Section 128 of the Companies Act 2013.

Section 128(1) of the Companies Act, 2013 states that every company is required to prepare and maintain books of account, other relevant books and papers, and financial statements for every financial year at its registered office.

These documents should present a true and fair view of the company's affairs, including its branch office or offices, if any, and should explain the transactions that have been carried out at both the registered office and its branches. The books of account must be kept on an accrual basis and according to the double entry system of accounting.

The provision also allows the company's Board of Directors to decide to keep some or all of the books of account and other relevant papers at a place other than the registered office in India. If such a decision is taken, the company must file a notice in AOC-5 with the Registrar of Companies within seven days, providing the full address of the other place where the books of account and papers are being kept.

This provision is important to ensure that the financial transactions of a company are accurately recorded and maintained, and that the financial statements reflect the true financial position of the company. It also enables regulatory authorities to access the financial records of a company and investigate any discrepancies or irregularities.