law: Companies Act, 2013 
  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 section 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 and the Registrar has been given a copy of the
  
  proposed special resolution in advance:
  Provided
  
  further that the period for which the registers, returns and records are
  
  required to be kept shall be such as may be prescribed.
  1.     
  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 fees 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.
  1.     
  2.     
  3.     
  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 liable, 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 direct that the extract required shall forthwith be allowed to be taken by
  
  the person requiring it.