Section 94 — Place of keeping and inspection of registers, returns, etc

(1) The registers required to be kept and
maintained by a company under section 88 and copies of the annual return filed under se ction 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 8***:
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 f ees 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.
9[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.].


1. Ins. by Act 1 of 2018, s. 23 (w.e.f. 5-3-2021).
2. Subs. by S.O. 1177 (E), dated 29th April, 2014 for certain words (w.e.f. 29-4-2014).
3. The words “within the time as specified, under section 403” omitted by Act 1 of 2018, s. 23 (w.e.f. 7-5-2018).
4. Subs. by Act 22 of 2019, s. 15, for sub-section (5) (w.e.f. 2-11-2018).
5. Subs. by Act 29 of 2020, s. 20, for “fifty thousand rupees” (w.e.f. 21-12-2020).
6. Subs. by s. 20, ibid., for “five lakh rupees” (w.e.f. 21-12-2020).
7. Subs. by s. 20, ibid., for “punishable with fine which shall not be less than fifty thousand rupees but which may extend to five
lakh rupees” (w.e.f. 21-12-2020).
8. The words “and the Registrar has been given a copy of the proposed special resolution in advance” omitted by Act 1 of 2018, s.
25 (w.e.f. 13-6-2018).
9. The proviso ins. by Act 1 of 2018, s. 25 (w.e.f. 13-6-2018).

(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 liabl e, 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