Section 88 Companies Act 2013 requires every company to maintain registers of:

1. Section 88(1) Companies Act 2013: 'Every company shall keep and maintain the following registers in such form and in such manner as may be prescribed, namely: (a) register of members indicating separately for each class of equity and preference shares held; (b) register of debenture-holders; (c) register of any other security holders.' 2. Section 88(2) permits a foreign register containing the names of members residing outside India. 3. Section 88(3): each register and index of names shall be kept at the registered office of the company. 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 88_