Under section 128(3) of the Companies Act, 2013, who is entitled to inspect a company’s books of account kept in India during business hours?
Question and options
Under section 128(3) of the Companies Act, 2013, who is entitled to inspect a company’s books of account kept in India during business hours?
The company secretary
Any creditor
Any director
Any member
Answer and explanation
Section 128(3) of the Companies Act, 2013 keeps the books of account and other books and papers open to inspection by any director during business hours. Members have no such general right over the books of account; they may inspect registers, minutes of general meetings and other documents under other provisions.
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