books of account

Defined in 4 provisions, side by side

Section 2, Companies (Donations to National Funds) Act, 1951[S1B9ED]Synthetic

The words as enacted

"books of account" includes records maintained in respect of all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 4 December 1951.

Section 2, Public Sector Iron and Steel Companies (Restructuring) and Miscellaneous Provisions Act, 1978[S1QRWS]Synthetic

The words as enacted

"books of account" includes records maintained in respect of all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 16 November 1978.

Section 2, Depositories Act, 1996[S1Z08H]Synthetic

The words as enacted

"books of account" includes records maintained in respect of all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 21 June 1996.

Section 2, Competition Act, 2003[S21MCX]Synthetic

The words as enacted

"books of account" includes records maintained in respect of all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 8 November 2003.

Used in the definitions of 0 other terms

No definition held uses this word.

Appears in 4 instruments

Companies (Donations to National Funds) Act, 1951[A10DAJ]ActSynthetic1951

10provisions, 14 occurrencesopen

Public Sector Iron and Steel Companies (Restructuring) and Miscellaneous Provisions Act, 1978[A10S7J]ActSynthetic1978

6provisions, 9 occurrencesopen

Depositories Act, 1996[A11455]ActSynthetic1996

4provisions, 5 occurrencesopen

Competition Act, 2003[A118V9]ActSynthetic2003

13Grant of licence.1 occurrence 18Registration of officers of a company.2 occurrences 23Power to issue directions.1 occurrence 28Maintenance of records and furnishing of returns.1 occurrence 33Prohibition of the keeping of books of account without licence.3 occurrences 8Powers of Registrar of Companies.1 occurrence