Incorporation

RAJESH CHOUDHARY (Querist) 22 December 2011 This query is : Resolved
Is it compulsory for every Holding company to incorpoarte the A/c's of its Subsidiary Co?
As Sec 212 of Companies Act 1956 does not prescribe incorpaoration of subsidiary books mandatory for every Holding co AND AS 21 provides only the procedure to how to incorporate.

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Raj Kumar Makkad (Expert) 15 January 2012
It shall be better to post your query in www.caclubindia.com as this discussion is going on there these days.

Sailesh Kumar Shah (Expert) 15 January 2012
Section 212 of the Companies Act is self explanatory. One have to follow as prescribed.

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