Section 73 & Rule 14 requires to maintain the Register of Deposits providing the details of deposits, interest thereon, tenure, etc.
Place: These registers are required to be kept at the Registered Office of the Company.
Authentication of Entries: Entries made in this register shall be authenticated in the Next Board Meeting of the Company by CS, by Authorised Director/Authorised Person where there is no CS in the Company.
Inspection: Section & rule is silent regarding the inspection.
It’s an ongoing process and our executive will collect the necessary documents as and when required.