12.1.14-Companies (Meetings of Board and its Powers) Rules,2014
14. Investments of company to be held in its own name.-
(1) Every company shall, from the date of its registration, maintain a register in and enter therein, chronologically, the particulars of investments in shares or other securities beneficially held by the company but which are not held in its own name and the company shall also record the reasons for not holding the investments in its own name and the relationship or contract under which the investment is held in the name of any other person.
(2) The company shall also record whether such investments are held in a third party’s name for the time being or otherwise.
(3) The register shall be maintained at the registered office of the company. The register shall be preserved permanently and shall be kept in the custody of the company secretary of the company or if there is no company secretary, any director or any other officer authorised by the Board for the purpose.
(4) The entries in the register shall be authenticated by the company secretary of the company or by any other person authorised by the Board for the purpose.