Books and Registers to be Maintained

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Q: What is the sinking fund percentage for Maharashtra housing societies?

Minimum 0.25% per annum of each flat's construction cost, as certified by the architect at the time of construction. This is prescribed by Rule 106C-11(2) of the Maharashtra Co-operative Societies (Amendment) Rules 2026, effective 18 June 2026.

Q: What is the AGM quorum for a Maharashtra housing society?

Two-third of the total members or 20 members, whichever is less. Per Rule 106C-13(3)(e) of the Maharashtra Co-operative Societies (Amendment) Rules 2026.

Q: How does a Maharashtra housing society recover unpaid dues?

By filing Form Y-6 under section 154B-29 of the Maharashtra Co-operative Societies Act 1960, before the Joint/Deputy/Assistant Registrar of Co-operative Societies, with a court fee of ₹100. The Registrar issues a recovery certificate in Form Y-7, which is enforceable as arrears of land revenue under the Maharashtra Land Revenue Code 1966. No separate execution application is needed. Per Rule 106C-14 of the 2026 Amendment Rules.

Q: What are the registration fees for a Maharashtra housing society?

Under Rule 106C-3(2)(d) of the 2026 Amendment Rules: Tenant co-partnership up to 25 flats: ₹2,500; 26-50 flats: ₹5,000; 51-250 flats: ₹7,500; above 250 flats: ₹10,000. Backward class and Lok Awas Yojana societies: ₹50. Tenant ownership and other housing societies: ₹5,000.

Q: What is the maximum interest rate on defaulted maintenance dues?

The Maharashtra Co-operative Societies (Amendment) Rules 2026 cap interest on defaulted maintenance charges at 12% simple interest per annum (Rule 106C-12). The rate must be fixed by a general body resolution — the managing committee cannot unilaterally set a higher rate.

Official TextSelect & copy — link auto-added

141. The Society shall maintain the following books of accounts, records and Registers. 1. The Register of Members in "I" form prescribed under Rule 32 of the MCS rules 1961. 2. The List of Members in 'J' form prescribed under Rule 33 of the MCS rules 1961. 3. The Cash Book, 4. The Genera! Ledger, 5. The Personal Ledger. 6. The Sinking Fund Register. 7. The Audit Rectification Register in 'O' form, prescribed under the MCS rules 1961. 8. The Investment Register. 9. The Nomination Register. 10. The Society / Members Loan Register/Mortgage Register. 11. The Minutes Book for the meetings of the Committee of the Society. 12. The Minutes Book for the meetings of the General Body of the Society. 13. The Property register and furniture, fixtures and office equipment. 14. The Structural and Fire Audit Register and Lift Inspection Record 15. The Register of Nominal Members (Tenant occupant) 16. The Register for Active Members

books registers records maintenance accounts

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142. Other Documents to be Kept

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