Maintenance of BOOKS OF ACCOUNT and other relevant books and papers, with proper financial statements, at the REGISTERED OFFICE of the company for a prescribed period is required under which section of the Companies Act, 2013?

Section 128 of the Companies Act, 2013 requires every company to prepare and keep, at its registered office, books of account and other relevant books and papers giving a TRUE and FAIR view of the state of affairs, correct and complete, and to keep proper financial records for the prescribed period (eight financial years). Section 129 deals with the financial statements, Section 134 with the board's report, and Section 90 with the beneficial-ownership register. Compliance with Section 128 is a foundational statutory-records obligation, and its breach attracts the prescribed penalties.