Section 209(2) in The Companies Act, 1956

Central Government Act

(2) Where a company has a branch office, whether in or outside India, the company shall be deemed to have complied with the provisions of sub- section (1), if proper books of account relating to the

1. Sub. by Act 65 of 1960, s. 60, for sub- section (1).

2. The word" and" omitted by Act 31 of 1965, s. 20 (w. e. f. 15- 10- 1965 ).

3. Ins. by s. 20, ibid. (w. e. f. 15- 10- 1965 ).

transactions effected at the branch office are kept at that office and proper summarised returns, made up to dates at intervals of not more than three months, are sent by the branch office to the company at its registered office or the other place referred to in subsection (1).