Analysis of Section 94 of Companies Act

That to comply with section 88 i.e. register of members, that every company shall make entry for their members and with copies of annual return that to be filed in section 92 of this act, every company shall maintain a register for both respectively and make proper update time to time.

And that register maintained by the company shall be kept at the registered office of the company, that at the time of registration the company entered the address as the registered office address at that same address the register maintains by the company to comply with the section 88 of this act and copies of the annual return the register shall be kept at that registered office. Section 94 Of Companies Act 2013 | RegisterKaro

That if the company desires to keep the registered maintain from the purpose of serving compliance with the section 88 of this act and copies of annual return then the company can keep the register in India where the one-tenth of the members of the company are residing at that place or their sub-branch the company can kept the register.

But for that purpose, the board shall conduct a general meeting of the company where a special resolution by simple majority to be passed for changing the location of the maintained register from its registered office to the other branch which shall be located where there is one-tenth of the members of the company are residing.

Any such member, holder of a debenture, other security holder, beneficial owner, or other person may request a copy of any such register, entries therein, or return for the payment of any fees that may be required, or they may take extracts from such register, index, or return without paying any fees. With the caveat that information from the register, index, or return that may be required will not be accessible for copying or inspection under this subsection or for inspection under subsection (2).