The correct answer is: D. Any of the above.
The books and other records under Section 35 of the Companies Act, 2013 are to be maintained at the place where the books and accounts are maintained, the place of address of the Proprietor/Partner/Director/Principal Officer, or the principal place of business mentioned in the Certificate of Registration.
The books and other records are required to be maintained at a place where they can be easily accessed by the company’s officers and employees, and by the government authorities. The place of maintenance of the books and other records should be a safe and secure place, and should be accessible to the company’s officers and employees at all times.
The books and other records should be maintained in a systematic and orderly manner, and should be kept up-to-date. The company should take all necessary steps to ensure that the books and other records are not tampered with or destroyed.
The company should also take all necessary steps to ensure that the books and other records are available for inspection by the government authorities. The company should keep the books and other records for a period of eight years from the end of the financial year to which they relate.