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      • 1. Short title, commencement and application.
      • 2. Definitions.
      • 3. Terms and conditions of acceptance of deposits by companies.
      • 4. Form and particulars of advertisements or circulars.
      • 5.
      • 6. Creation of security.
      • 7. Appointment of trustee for depositors.
      • 8. Duties of trustees.
      • 9. Meeting of depositors.
      • 10. Form of application for deposits.
      • 11. Power to nominate.
      • 12. Furnishing of deposit receipts to depositors.
      • 13. Maintenance of liquid assets and creation of deposit repayment reserve account.
      • 14. Registers of deposits.
      • 15. General provisions regarding premature repayment of deposits.
      • 16. Return of deposits to be filed with the Registrar.
      • 16A. Disclosures in the financial statement.
      • 17. Penal rate of interest.
      • 18. Power of Central Government to decide certain questions.
      • 19. Applicability of sections 73 and 74 to eligible companies.
      • 20. Statement regarding deposits existing as on the date of commencement of the Act.
      • 21. Punishment for contravention.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Accounting Standards.
      • 4. Obligation to comply with Accounting Standards.
      • 5. Qualification for exemption or relaxation in respect of SMC.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Manner of books of account to be kept in electronic mode.
      • 4. Conditions regarding maintenance and inspection of certain financial information by directors.
      • 5. Form of Statement containing salient features of financial statements of subsidiaries.
      • 6. Manner of consolidation of accounts.
      • 7. Transitional provisions with respect to Accounting Standards.
      • 8. Matters to be included in Board's report.
      • 8A. Matters to be included in Board’s Report for One Person Company and Small Company.
      • 9. Disclosures about CSR Policy.
      • 10. Statement containing salient features of financial statements.
      • 11. Manner of circulation of financial statements in certain cases.
      • 12. Filing of financial statements and fees to be paid thereon.
      • 13. Companies required to appoint internal auditor.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Adjudication of penalties.
      • 4. Appeal against the order of adjudicating officer.
      • 5. Registration of appeal.
      • 6. Disposal of appeal by Regional Director.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Woman director on the Board.
      • 4. Number of Independent director.
      • 5. Qualification of Independent director.
      • 6. Compliances required by a person eligible and willing to be appointed as an independent director.
      • 7. Small shareholders' director.
      • 8. Consent to act director.
      • 9. Application for allotment of Director Identification Number before appointment in an existing company.
      • 10. Allotment of DIN.
      • 11. Cancellation or surrender or Deactivation of DIN.
      • 12. Intimation or changes in particulars specified in DIN application.
      • 12A. Directors KYC.
      • 12B. Directors of company required to file eform ACTIVE.
      • 13. Notice of candidature of a person for directorship.
      • 14. Disqualification of direction under subsection (2) of section 164.
      • 15. Notice of resignation of director.
      • 16. Copy of resignation of director to be forwarded by him.
      • 17. Register of directors and key managerial personnel.
      • 18. Return containing the particular of directors and the key managerial personnel.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Filing of return of appointment.
      • 4. Sitting fees.
      • 5. Disclosure in Board's report.
      • 6. Parameters for consideration of remuneration.
      • 7. Fees.
      • 8. Appointment of Key Managerial Personnel.
      • 8A.
      • 9. Secretarial Audit Report.
      • 10. Duties of Company Secretary.
      • 1. Short title and commencement.
      • 2.
      • 3.
      • 4.
      • 5.
      • 6.
      • 7.
      • 8.
      • 9.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Manner and procedure of selection and appointment of auditors.
      • 4. Conditions for appointment and notice to Registrar.
      • 5. Class of Companies.
      • 6. Manner of rotation of auditors by the companies on expiry of their term.
      • 7. Removal of the auditor before expiry of his term.
      • 8. Resignation of auditor.
      • 9.
      • 10. Disqualifications of auditor.
      • 10A.
      • 11. Other matters to be included in auditors report.
      • 12. Duties and powers of the company's auditor with reference to the audit of the branch and the branch auditor.
      • 13. Reporting of frauds by auditor.
      • 14. Remuneration of the Cost Auditor.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3.
      • 4. Obligation of companies seeking registration to make publication.
      • 5. Other obligations of companies seeking registration.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Application for order of a meeting.
      • 4. Disclosures in application made to the Tribunal for compromise or arrangement.
      • 5. Directions at hearing of the application.
      • 6. Notice of meeting.
      • 7. Advertisement of the notice of the meeting.
      • 8. Notice to statutory authorities.
      • 9. Voting.
      • 10. Proxies.
      • 11. Copy of compromise or arrangement to be furnished by the company.
      • 12. Affidavit of service.
      • 13. Result of the meeting to be decided by voting.
      • 14. Report of the result of the meeting by Chairperson.
      • 15. Petition for confirming compromise or arrangement.
      • 16. Date and notice of hearing.
      • 17. Order on petition.
      • 18. Application for directions under section 232 of the Act.
      • 19. Directions at hearing of application.
      • 20. Order under section 232 of the Act.
      • 21. Statement of compliance in mergers and amalgamations.
      • 22. Report on working of compromise or arrangement.
      • 23. Liberty to apply.
      • 24. Liberty of the Tribunal.
      • 25. Merger or Amalgamation of certain companies.
      • 25A. Merger or amalgamation of a foreign company with a Company and vice versa.
      • 26. Notice to dissenting shareholders for acquiring the shares.
      • 26A. Purchase of minority shareholding held in demat form.
      • 27. Determination of price for purchase of minority shareholding.
      • 28. Circular containing scheme of amalgamation or merger.
      • 29. Appeal under subsection (2) of section 238 of the Act.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Corporate Social Responsibility.
      • 4. CSR Implementation.
      • 5. CSR Committees.
      • 6.
      • 7. CSR Expenditure.
      • 8. CSR Reporting.
      • 9. Display of CSR activities on its website.
      • 10. Transfer of unspent CSR amount.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application of Cost Records.
      • 4. Applicability for cost audit.
      • 5. Maintenance of records.
      • 6. Cost audit.
      • 7.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Creation and maintenance of data bank.
      • 4. Duties of the institute.
      • 5. Panel.
      • 6. Annual report on the capacity building of independent directors.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. One Person Company.
      • 4. Nomination by the subscriber or member of One Person Company.
      • 5.
      • 6. Conversion of One Person Company into a Public company or a Private company.
      • 7. Conversion of private company into One Person Company.
      • 7A. Penalty.
      • 8. Names which resemble too nearly with name of existing company.
      • 8A. Undesirable names.
      • 8B. Word or expression which can be used only after obtaining previous approval of Central Government.
      • 9. Reservation of name or change of name.
      • 9A. Extension of reservation of name in certain cases.
      • 10.
      • 11.
      • 12. Application for incorporation of companies.
      • 13. Signing of memorandum and articles.
      • 14. Declaration by professionals.
      • 15. Declaration from Subscribers and First Directors.
      • 16. Particulars of every subscriber to be filed with the Registrar at the time of incorporation.
      • 17. Particulars of first directors of the company and their consent to act as such.
      • 18. Certificate of incorporation.
      • 19. License under section 8 for new companies with charitable objects etc.
      • 20. License for existing companies.
      • 21. Conditions for conversion of a company registered under Section 8 into a company of any other kind.
      • 22. Other conditions to be complied with by companies registered under section 8 seeking conversion into any other kind.
      • 23. Intimation to Registrar of revocation of licence issued under section 8.
      • 23A. Declaration at the time of commencement of business.
      • 24.
      • 25. Verification of registered office.
      • 25A. Active Company Tagging Identities and Verification (Active).
      • 25B. Physical verification of the Registered Office of the company.
      • 26. Publication of name by company.
      • 27. Notice and verification of change of situation of the registered office.
      • 28. Shifting of registered office within the same State.
      • 29. Alteration of Memorandum by change of name.
      • 30. Shifting of registered office from one State or Union territory to another State.
      • 31.
      • 32. Change of objects for which money is raised through prospectus.
      • 33. Alteration of articles.
      • 33A. Allotment of a new name to the existing company under section 16(3) of the Act.
      • 34. Copies of memorandum and articles, etc. to be given to members on request being made by them.
      • 35. Service of documents.
      • 36.
      • 37. Conversion of unlimited liability company into a limited liability company by shares or guarantee.
      • 38. Simplified Proforma for Incorporating Company Electronically Plus (SPICE+).
      • 38A. Application for registration of the Goods and Service Tax Identification Number (GSTIN), Employees' State Insurance Corporation (ESIC) registration [Employees' Provident Fund Organisation (EPFO) Registration and Profession Tax Registration [,Opening of Bank Account and Shops and Establishment Registration]].
      • 39. Conversion of a company limited by guarantee into a company limited by shares.
      • 40. Application under subsection (41) of section 2 for change in financial year.
      • 41. Application under section 14 for conversion of public company into private company.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Applicability of Accounting Standards.
      • 4. Obligation to comply with Indian Accounting Standards (Ind AS).
      • 5. Exemptions.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Eligibility to issue depository receipts.
      • 4. Conditions for issue of depository receipts.
      • 5. Manner and form of depository receipts.
      • 6. Voting rights.
      • 7. Proceeds of issue.
      • 8. Depository receipts prior to commencement.
      • 9. Non applicability of certain provisions of the Act.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Register of members.
      • 4. Register of debenture holders or any other security holders.
      • 5. Maintenance of the Register of members etc. under section 88.
      • 6. Index of names to be included in Register.
      • 7. Foreign register of members, debenture holders, other security holders or beneficial owners residing outside India.
      • 8. Authentication.
      • 9. Declaration in respect of beneficial interest in any shares.
      • 10. Closure of register of members or debenture holders or other security holders.
      • 11. Annual Return.
      • 12. Extract of annual return.
      • 13.
      • 14. Inspection of registers, returns etc.
      • 15. Preservation of register of members etc. and annual return.
      • 16. Copies of the registers and annual return.
      • 17. Calling of Extraordinary general meeting by requistionists.
      • 18. Notice of the meeting.
      • 19. Proxies.
      • 20. Voting through electronic means.
      • 21. Manner in which the Chairman of meeting shall get the poll process scrutinised and report thereon.
      • 22. Procedure to be followed for conducting business through postal ballot.
      • 23. Special Notice.
      • 24. Resolutions and agreements to be filed.
      • 25. Minutes of proceedings of general meeting, meeting of Board of Directors and other meetings and resolutions passed by postal ballot.
      • 26. Copy of minute book of general meeting.
      • 27. Maintenance and inspection of document in electronic form.
      • 28. Security of records maintained in electronic form.
      • 29. Inspection and copies of records maintained in electronic form.
      • 30. Penalty.
      • 31. Report on Annual General Meeting.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Panel of mediators or conciliators.
      • 4. Qualifications for empanelment.
      • 5. Disqualifications for empanelment.
      • 6. Application for appointment of Mediator or Conciliator and his appointmen.
      • 7. Deletion from the Panel.
      • 8. Withdrawing name from Panel.
      • 9. Duty of mediator or conciliator to disclose certain facts.
      • 10. Withdrawal of appointment.
      • 11. Procedure for disposal of matters.
      • 12. Mediator or Conciliator not bound by the Indian Evidence Act, 1872 or the Code of Civil Procedure, 1908.
      • 13. Representation of parties.
      • 14. Consequences of nonattendance of parties at sessions or meetings on due dates.
      • 15. Administrative assistance.
      • 16. Offer of settlement by parties.
      • 17. Role of Mediator or Conciliator.
      • 18. Parties alone responsible for taking decision.
      • 19. Time limit for completion of mediation or conciliation.
      • 20. Parties to act in good faith.
      • 21. Confidentiality, disclosure and inadmissibility of information.
      • 22. Privacy.
      • 23. Protection of action taken in good faith.
      • 24. Communication between mediator or conciliator and the Central Government or the Tribunal or the Appellate Tribunal.
      • 25. Settlement agreement.
      • 26. Fixing date for recording settlement and passing order.
      • 27. Expenses of the mediation and conciliation.
      • 28. Ethics to be followed by Mediator or Conciliator.
      • 29. Resort to arbitral or judicial proceedings.
      • 30. Matters not to be referred to the mediation or conciliation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Meetings of Board through video conferencing or other audio visual means.
      • 4.
      • 5. Passing of resolution by circulation.
      • 6A. Omnibus approval for related party transactions on annual basis.
      • 7. Establishment of vigil mechanism.
      • 8. Powers of Board.
      • 9. Disclosures by a director of his interest.
      • 10.
      • 11. Loan and investment by a company under section 186 of the Act.
      • 12. Register.
      • 13. Special Resolution.
      • 14. Investments of company to be held in its own name.
      • 15. Contract or arrangement with a related party.
      • 16. Register of contracts or arrangements in which directors are interested.
      • 17. Payment to director for loss of office, etc. in connection with transfer of undertaking, property or shares.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application for obtaining status of dormant company.
      • 4. Certificate of status of dormant company.
      • 5. Register of dormant companies.
      • 6. Minimum number of directors for dormant company.
      • 7. Return of dormant companies.
      • 8. Application for seeking status of an active company.
      • 9. Fees for application to Central Government.
      • 10. Association or partnership of persons exceeding certain number.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3 to 6.
      • 7. Variation in terms of contracts referred to in the prospectus or objects for which prospectus was issued.
      • 8. Offer of Sale by Members.
      • 9. Dematerialisation of securities.
      • 9A. Issue of securities in dematerialised form by unlisted public companies.
      • 10. Shelf prospectus and Information Memorandum.
      • 11. Refund of Application Money.
      • 12. Return of Allotment.
      • 13. Payment of commission.
      • 14. Private placement.
      • 1. Short title, commencement and application.
      • 2. Definitions.
      • 3. Eligibility for registered valuers.
      • 4. Qualifications and experience.
      • 5. Valuation Examination.
      • 6. Application for certificate of registration.
      • 7. Conditions of Registration.
      • 7A. Intimation of changes in personal details etc., by registered valuer to authority.
      • 8. Conduct of Valuation.
      • 9. Temporary surrender.
      • 10. Functions of a Valuer.
      • 11. Transitional Arrangement.
      • 12. Eligibility for registered valuers organisations.
      • 13. Application for recognition.
      • 14. Conditions of Recognition.
      • 14A. Intimation of changes in composition of governing board, etc. by the registered valuers organisations to the authority.
      • 15. Cancellation or suspension of certificate of registration or recognition.
      • 16. Complaint against a registered valuer or registered valuers organisation.
      • 17. Procedure to be followed for cancellation or suspension of registration or recognition certificate.
      • 18. Valuation Standards.
      • 19. Committee to advise on valuation matters.
      • 20. Punishment for contravention.
      • 21. Punishment for false statement.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Business activity.
      • 4. Registration offices.
      • 5. Powers and duties of Registrars.
      • 6. Seal of Registrar.
      • 7. Manner and conditions of filing.
      • 8. Authentication of documents.
      • 8A. Signing of forms.
      • 9. Maintaining documents electronically.
      • 10. Procedure on receipt of any application or form or document electronically.
      • 11. Vacation or removal of directors.
      • 12. Fees.
      • 13. Mode of Payment.
      • 14. Inspection, production and evidence of documents kept by Registrar.
      • 15. Inspection of documents.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Registration of creation or modification of charge.
      • 4. Application to Registrar.
      • 5. Application of rules in certain matters.
      • 6. Certificate of registration.
      • 7. Register of charges to be kept by the Registrar.
      • 8. Satisfaction of charge.
      • 9. Intimation of appointment of Receiver or Manager.
      • 10. Company's register of charges.
      • 11. Register open for inspection.
      • 12. Rectification in register of charges on account of omission or misstatement of particulars in charge previously recorded and extension of time in filing of satisfaction of charge.
      • 13. Signing of charge eforms by insolvency resolution professional or resolution professional or liquidator for companies under resolution or liquidation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Particulars relating to directors and Secretary to be furnished to the Registrar by foreign Companies.
      • 4. Financial Statement of foreign company.
      • 5. Audit of accounts of foreign company.
      • 6. List of places of business of foreign company.
      • 7. Annual Return.
      • 8. Office where documents to be delivered and fee for registration of documents.
      • 9. Certification.
      • 10. Authentication of translated documents.
      • 11. Documents to be annexed to prospectus.
      • 12. Action for improper use or description as foreign company.
      • 13. Issue of Indian Depository Receipts (IDRs).
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Removal of name of company from the Register on suomotu
      • 4. Application for removal of name of company.
      • 5. Manner of filing of application.
      • 6. Form to be certified.
      • 7. Manner of publication of notice.
      • 8. Manner of notarisation, appostilisation or consularisation of indemnity bond and declaration in case of foreign nationals or nonresident Indians.
      • 9. Notice of striking off and dissolution of company.
      • 10. Applications or forms pending before Central Government.
      • 1. Short title and Commencement.
      • 2. Restriction on number of layers for certain classes of holding companies.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Equity shares with differential rights.
      • 5. Certificate of shares (where shares are not in demat form).
      • 6. Issue of renewed or duplicate share certificate.
      • 7. Maintenance of share certificate forms and related books and documents.
      • 8. Issue of sweat equity shares.
      • 9. Issue and redemption of preference shares.
      • 10. Issue and redemption of preference shares by company in infrastructural projects.
      • 11. Instrument of transfer.
      • 12. Issue of employee stock options.
      • 12A. Period for notice under subclause (i) of clause (a) of subsection (1) of section 62.
      • 13. Issue of shares on preferential basis.
      • 14. Issue of Bonus Shares.
      • 15. Notice to Registrar for alteration of share capital.
      • 16. Provision of money by company for purchase of its own shares by employees or by trustees for the benefit of employees.
      • 17. Buyback of shares or other securities.
      • 18. Debentures.
      • 19. Nomination by securities holders.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 2A. Duty of the reporting company.
      • 3. Declaration of significant beneficial ownership under section 90.
      • 4. Return of significant beneficial owners in shares.
      • 5. Register of significant beneficial owners.
      • 6. Notice seeking information about significant beneficial owners.
      • 7. Application to the Tribunal.
      • 8. NonApplicability.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 2A. Companies not to be considered as listed companies.
      • 3. Related party.
      • 4. List of relatives in terms of clause (77) of section 2.
      • 1. Short title and Commencement.
      • 2. Definitions.
      • 3. Transfer of pending proceedings relating to cases other than Winding up.
      • 4. Pending proceeding relating to Voluntary Winding up.
      • 5. Transfer of pending proceedings of Winding up on the ground of inability to pay debts.
      • 6. Transfer of pending proceedings of Winding up matters on the grounds other than inability to pay debts.
      • 7. Transfer of Records.
      • 8. Fees not to be paid.
      • 1. Short title commencement and application.
      • 2. Definitions.
      • 3. Petition for winding up.
      • 4. Statement of affairs.
      • 5. Admission of petition and directions as to advertisement.
      • 6. Copy of petition to be furnished.
      • 7. Advertisement of petition.
      • 8. Application for leave to withdraw petition.
      • 9. Substitution for original petitioner.
      • 10. Procedure on substitution.
      • 11. Affidavitinobjection.
      • 12. Affidavit in reply.
      • 13. Applicability.
      • 14. Appointment of provisional liquidator or Company Liquidator.
      • 15. Rules applicable to provisional liquidator.
      • 16. Costs etc. of provisional liquidator.
      • 17. Order to be sent to liquidator and form of order.
      • 18. Contents of winding up order.
      • 19. Directions on making winding up order.
      • 20. Advertisement of order.
      • 21. Declaration by Company Liquidator.
      • 22. Company Liquidator to take charge of assets and books and papers of company.
      • 23. Form of proceedings after winding up order is made.
      • 24. Application for leave to commence or continue suit or proceeding.
      • 25. Report by Company Liquidator.
      • 26. Inspection of statement of affairs and report.
      • 27. Consideration of report by Tribunal.
      • 28. Provisional list of contributors.
      • 29. Notice to be given of date of settlement.
      • 30. Settlement of list.
      • 31. Notice of settlement to contributors.
      • 32. Supplemental list of contributors.
      • 33. Variation of list.
      • 34. Application for rectification of list.
      • 35. List of contributors consisting of past members.
      • 36. Meeting of creditors and contributors.
      • 37. Company Liquidator to report result of meeting.
      • 38. Filling up of vacancy in advisory committee.
      • 39. Company Liquidator and members of advisory committee dealing with company's assets.
      • 40. Advisory committee not to make profit.
      • 41. Cost of obtaining order of Tribunal.
      • 42. Order sanctioning payment to advisory committee.
      • 43. Meetings of advisory committee.
      • 44. Application of rules to meetings.
      • 45. Notice of meeting.
      • 46. Place and time of meeting.
      • 47. Notice of first or other meeting to officers of company.
      • 48. Proof of notice.
      • 49. Costs of meeting.
      • 50. Chairman of meeting.
      • 51. Resolution at creditors' meeting.
      • 52. Resolution of contributors' meeting.
      • 53. Copies of resolution to be filed.
      • 54. Nonreceipt of notice by creditor or contributory.
      • 55. Adjournments.
      • 56. Quorum.
      • 57. Procedure in absence of quorum.
      • 58. When creditor can vote.
      • 59. Case in which creditors may not vote.
      • 60. When secured creditor can vote.
      • 61. Effect of voting by a secured creditor.
      • 62. Procedure when secured creditor votes without surrendering security.
      • 63. Admission or rejection of proof for purposes of voting.
      • 64. Minutes of proceedings.
      • 65. Report to Tribunal.
      • 66. Voting by proxies.
      • 67. Form of proxies.
      • 68. Proxies to Company Liquidator or chairman of meeting.
      • 69. Use of proxies by deputy.
      • 70. Forms to be sent with notice.
      • 71. Proxies to be lodged.
      • 72. Holder of proxy not to vote on matter in which he is financially interested.
      • 73. Minor not to be appointed proxy.
      • 74. Filling in proxy where creditor or contributory is blind or incapable.
      • 75. Proxy of person not acquainted with English.
      • 76. Submission of periodical reports to the tribunal.
      • 77. Employment of additional or special staff by Official Liquidator.
      • 78. Declaration by professional.
      • 79. Record book to be maintained by Company Liquidator.
      • 80. Registers and books to be maintained by Company Liquidator.
      • 81. All money to be paid into special bank account in a scheduled bank.
      • 82. Bills cheques etc. to be deposited with bank.
      • 83. Payments into Bank.
      • 84. Company Liquidator's Dividend Account.
      • 85. Where the company has no available assets.
      • 86. Investment of surplus funds.
      • 87. Company Liquidator to examine accounts for purposes of investment.
      • 88. Investments to be made by Bank.
      • 89. Dividend and interest to be credited.
      • 90. Refunds of taxes.
      • 91. Halfyearly accounts to be filed.
      • 92. Form of account.
      • 93. Nil account.
      • 94. Registry to send copy of account to auditor.
      • 95. Audit of Company Liquidator's accounts.
      • 96. Audit certificate to be filed.
      • 97. Audit fees.
      • 98. Inspection of account and certificate of audit.
      • 99. Account and auditor's report to be placed before Tribunal.
      • 100. Notice for proving debts.
      • 101. Proof of debt.
      • 102. Mode of proof and verification thereof.
      • 103. Contents of proof.
      • 104. Workman's dues.
      • 105. Production of bills of exchange and promissory notes.
      • 106. Value of debts.
      • 107. Discount.
      • 108. Interest.
      • 109. Periodical payments.
      • 110. Proof of debt payable at future time.
      • 111. Examination of proof.
      • 112. Company Liquidator's right to call any person in connection with investigation.
      • 113. Affidavit.
      • 114. Costs of proof.
      • 115. Acceptance or rejection of proof to be communicated.
      • 116. Appeal by creditor.
      • 117. Procedure where creditor appeals.
      • 118. Company Liquidator not to be personally liable for costs.
      • 119. Proofs and list of creditors to be filed in Tribunal.
      • 120. List of creditors not to be varied.
      • 121. Notice of filing list and inspection of same.
      • 122. Expunging of proof.
      • 123. Procedure on failure to prove debt within time fixed.
      • 124. Right of creditor who has not proved debt before declaration of dividend.
      • 125. Payment of subsequent interest.
      • 126. Attendance at proceedings.
      • 127. Representation of creditors and contributors before Tribunal.
      • 128. Powers of Company Liquidator.
      • 129. Company Liquidator to be in position of receiver.
      • 130. Company's property to be surrendered to Company Liquidator on requisition.
      • 131. Calls by Company Liquidator.
      • 132. Company Liquidator to realise uncalled capital.
      • 133. Application for leave to make call.
      • 134. Notice of application.
      • 135. Order granting leave to make call and document making call.
      • 136. Service of notice of call.
      • 137. Order for payment of call.
      • 138. Other moneys due by contributors.
      • 139. Application for examination under section 299.
      • 140. Directions at hearing of application.
      • 141. Service of summons.
      • 142. Conduct of examination.
      • 143. Notes of deposition.
      • 144. Order for examination under section 300.
      • 145. Notice of examination.
      • 146. Adjournment of examination for orders of Tribunal.
      • 147. Procedure for contumacy.
      • 148. Notes of examination.
      • 149. Application under subsection (5) of section 300.
      • 150. Warrant of arrest of contributory.
      • 151. Prison to which contributory arrested on warrant is to be taken.
      • 152. Execution of warrant of arrest outside jurisdiction of Tribunal.
      • 153. Application under section 339 or section 340.
      • 154. Directions at preliminary hearing of summons.
      • 155. Liberty to apply for further directions.
      • 156. Application for disclaimer.
      • 157. Preliminary hearing of application.
      • 158. Claimant to furnish statement of his interest.
      • 159. Service of notice.
      • 160. Order granting leave to disclaim.
      • 161. Disclaimer to be filed in Tribunal.
      • 162. Vesting of disclaimed property.
      • 163. No claim to be compromised or abandoned without sanction of Tribunal.
      • 164. Application for sanction of compromise.
      • 165. Sale to be subject to sanction and to confirmation by Tribunal.
      • 166. Procedure at sale.
      • 167. Expenses of sale.
      • 168. Declaration of dividend or return of capital.
      • 169. Notice of declaration.
      • 170. Form of authority to pay dividend.
      • 171. Transmission of dividends etc. by post.
      • 172. Form of order directing return of capital.
      • 173. Payment of dividend or return of capital due to deceased creditor or contributory.
      • 174. Company Liquidator to apply for dissolution.
      • 175. Dissolution of company.
      • 176. Liquidator to pay the balance into Company Liquidation Dividend and Undistributed Assets Account.
      • 177. Conclusion of winding up.
      • 178. Application to declare dissolution void.
      • 179. Statement to accompany payment.
      • 180. Unclaimed dividends or undistributed assets under investment.
      • 181. Application by person for payment of money paid into the Company Liquidation Dividend and Undistributed Assets Account.
      • 182. Cost and expenses payable out of the assets in a winding up by Tribunal.
      • 183. Costs in the discretion of Tribunal.
      • 184. Bill of costs by authorised representative etc. employed by Company Liquidator.
      • 185. Fees in misfeasance proceeding.
      • 186. Fees when proceeding is compromised.
      • 187. Costs of parties having common interest.
      • 188. Tribunal's power to fix a fee.
      • 189. Allowance to witnesses.
      • 190. Powers and functions of Official Liquidator.
      • 191. Inspection of file.
      • 1. Short title, extent, commencement and application.
      • 2. Definitions.
      • 3. Formation of company.
      • 3A.
      • 4. Memorandum.
      • 5. Articles.
      • 6. Act to override memorandum, articles, etc.
      • 7. Incorporation of company.
      • 8. Formation of companies with charitable objects, etc.
      • 9. Effect of registration.
      • 10. Effect of memorandum and articles.
      • 10A. Commencement of business, etc.
      • 11.
      • 12. Registered office of company.
      • 13. Alteration of memorandum.
      • 14. Alteration of articles.
      • 15. Alteration of memorandum or articles to be noted in every copy.
      • 16. Rectification of name of company.
      • 17. Copies of memorandum, articles,etc., to be given to members.
      • 18. Conversion of companies already registered.
      • 19. Subsidiary company not to hold shares in its holding company.
      • 20. Service of documents.
      • 21. Authentication of documents, proceedings and contracts.
      • 22. Execution of bills of exchange, etc.
      • 23. Public offer and private placement.
      • 24. Power of Securities and Exchange Board to regulate issue and transfer of securities, etc.
      • 25. Document containing offer of securities for sale to be deemed prospectus.
      • 26. Matters to be stated in prospectus.
      • 27. Variation in terms of contract or objects in prospectus.
      • 28. Offer of sale of shares by certain members of company.
      • 29. Public offer of securities to be in dematerialised form.
      • 30. Advertisement of prospectus.
      • 31. Shelf prospectus.
      • 32. Red herring prospectus.
      • 33. Issue of application forms for securities.
      • 34. Criminal liability for misstatements in prospectus.
      • 35. Civil liability for misstatements in prospectus.
      • 36. Punishment for fraudulently inducing persons to invest money.
      • 37. Action by affected persons.
      • 38. Punishment for personation for acquisition, etc., of securities.
      • 39. Allotment of securities by company.
      • 40. Securities to be dealt with in stock exchanges.
      • 41. Global depository receipt.
      • 42. Issue of shares on private placement basis.
      • 43. Kinds of share capital.
      • 44. Nature of shares or debentures.
      • 45. Numbering of shares.
      • 46.Certificate of shares.
      • 47. Voting rights.
      • 48. Variation of shareholders' rights.
      • 49. Calls on shares of same class to be made on uniform basis.
      • 50. Company to accept unpaid share capital, although not called up.
      • 51. Payment of dividend in proportion to amount paidup.
      • 52. Application of premiums received on issue of shares.
      • 53. Prohibition on issue of shares at discount.
      • 54. Issue of sweat equity shares.
      • 55. Issue and redemption of preference shares.
      • 56. Transfer and transmission of securities.
      • 57. Punishment for personation of shareholder.
      • 58. Refusal of registration and appeal against refusal.
      • 59. Rectification of register of members.
      • 60. Publication of authorised, subscribed and paidup capital.
      • 61. Power of limited company to alter its share capital.
      • 62. Further issue of share capital.
      • 63. Issue of bonus shares.
      • 64. Notice to be given to Registrar for alteration of share capital.
      • 65. Unlimited company to provide for reserve share capital on conversion into limited company.
      • 66. Reduction of share capital.
      • 67. Restrictions on purchase by company or giving of loans by it for purchase of its shares.
      • 68. Power of company to purchase its own securities.
      • 69. Transfer of certain sums to capital redemption reserve account.
      • 70. Prohibition for buyback in certain circumstances.
      • 71. Debentures.
      • 72. Power to nominate.
      • 73. Prohibition on acceptance of deposits from public.
      • 74. Repayment of deposits, etc., accepted before commencement of this Act.
      • 75. Damages for fraud.
      • 76. Acceptance of deposits from public by certain companies.
      • 76A. Punishment for contravention of section 73 or section 76.
      • 77. Duty to register charges, etc.
      • 78. Application for registration of charge.
      • 79. Section 77 to apply in certain matters.
      • 80. Date of notice of charge.
      • 81. Register of charges to be kept by Registrar.
      • 82. Company to report satisfaction of charge.
      • 83. Power of Registrar to make entries of satisfaction and release in absence of intimation from company.
      • 84. Intimation of appointment of receiver or manager.
      • 85. Company's register of charges.
      • 86. Punishment for contravention.
      • 87. Rectification by Central Government in Register of charges.
      • 88. Register of members, etc.
      • 89. Declaration in respect of beneficial interest in any share.
      • 90. Register of significant beneficial owners in a company.
      • 91. Power to close register of members or debentureholders or other security holders.
      • 92. Annual return.
      • 93.
      • 94. Place of keeping and inspection of registers, returns, etc.
      • 95. Registers, etc., to be evidence.
      • 96. Annual general meeting.
      • 97. Power of Tribunal to call annual general meeting.
      • 98. Power of Tribunal to call meetings of members, etc.
      • 99. Punishment for default in complying with provisions of sections 96 to 98.
      • 100. Calling of extraordinary general meeting.
      • 101. Notice of meeting.
      • 102. Statement to be annexed to notice.
      • 103. Quorum for meetings.
      • 104. Chairman of meetings.
      • 105. Proxies.
      • 106. Restriction on voting rights.
      • 107. Voting by show of hands.
      • 108. Voting through electronic means.
      • 109. Demand for poll.
      • 110. Postal ballot.
      • 111. Circulation of members' resolution.
      • 112. Representation of President and Governors in meetings.
      • 113. Representation of corporations at meeting of companies and of creditors.
      • 114. Ordinary and special resolutions.
      • 115. Resolutions requiring special notice.
      • 116. Resolutions passed at adjourned meeting.
      • 117. Resolutions and agreements to be filed.
      • 118. Minutes of proceedings of general meeting, meeting of Board of Directors and other meeting and resolutions passed by postal ballot.
      • 119. Inspection of minutebooks of general meeting.
      • 120. Maintenance and inspection of documents in electronic form.
      • 121. Report on annual general meeting.
      • 122. Applicability of this Chapter to One Person Company.
      • 123. Declaration of dividend.
      • 124. Unpaid Dividend Account.
      • 125. Investor Education and Protection Fund.
      • 126. Right to dividend, rights shares and bonus shares to be held in abeyance pending registration of transfer of shares.
      • 127. Punishment for failure to distribute dividends.
      • 128. Books of account, etc., to be kept by company.
      • 129. Financial statement.
      • 129A. Periodical financial results.
      • 130. Reopening of accounts on court's or Tribunal's orders.
      • 131. Voluntary revision of financial statements or Board's report.
      • 132. Constitution of National Financial Reporting Authority.
      • 133. Central Government to prescribe accounting standards.
      • 134. Financial statement, Board's report, etc.
      • 135. Corporate Social Responsibility.
      • 136. Right of member to copies of audited financial statement.
      • 137. Copy of financial statement to be filed with Registrar.
      • 138. Internal audit.
      • 139. Appointment of auditors.
      • 140. Removal, resignation of auditor and giving of special notice.
      • 141. Eligibility, qualifications and is qualifications of auditors.
      • 142. Remuneration of auditors.
      • 143. Powers and duties of auditors and auditing standards.
      • 144. Auditor not to render certain services.
      • 145. Auditor to sign audit reports, etc.
      • 146. Auditors to attend general meeting.
      • 147. Punishment for contravention.
      • 148. Central Government to specify audit of items of cost in respect of certain companies.
      • 149. Company to have Board of Directors.
      • 150. Manner of selection of independent directors and maintenance of data bank of independent directors.
      • 151. Appointment of director elected by small shareholders.
      • 152. Appointment of directors.
      • 153. Application for allotment of Director Identification Number.
      • 154. Allotment of Director Identification Number.
      • 155. Prohibition to obtain more than one Director Identification Number.
      • 156. Director to intimate Director Identification Number.
      • 157. Company to inform Director Identification Number to Registrar.
      • 158. Obligation to indicate Director Identification Number.
      • 159. Penalty for default of certain provisions.
      • 160. Right of persons other than retiring directors to stand for directorship.
      • 161. Appointment of additional director, alternate director and nominee director.
      • 162. Appointment of directors to be voted individually.
      • 163. Option to adopt principle of proportional representation for appointment of directors.
      • 164. Disqualifications for appointment of director.
      • 165. Number of directorships.
      • 166. Duties of directors.
      • 167. Vacation of office of director.
      • 168. Resignation of director.
      • 169. Removal of directors.
      • 170. Register of directors and key managerial personnel and their shareholding.
      • 171. Members' right to inspect.
      • 172. Penalty.
      • 173. Meetings of Board.
      • 174. Quorum for meetings of Board.
      • 175. Passing of resolution by circulation.
      • 176. Defects in appointment of directors not to invalidate actions taken.
      • 177. Audit Committee.
      • 178. Nomination and Remuneration Committee and Stakeholders Relationship Committee.
      • 179. Powers of Board.
      • 180. Restrictions on powers of Board.
      • 181. Company to contribute to bona fide and charitable funds, etc.
      • 182. Prohibitions and restrictions regarding political contributions.
      • 183. Power of Board and other persons to make contributions to national defence fund, etc.
      • 184. Disclosure of interest by director.
      • 185. Loan to directors, etc.
      • 186. Loan and investment by company.
      • 187. Investments of company to be held in its own name.
      • 188. Related party transactions.
      • 189. Register of contracts or arrangements in which directors are interested.
      • 190. Contract of employment with managing or wholetime directors.
      • 191. Payment to director for loss of office, etc., in connection with transfer of undertaking, property or shares.
      • 192. Restriction on noncash transactions involving directors.
      • 193. Contract by One Person Company.
      • 194.
      • 195.
      • 196. Appointment of managing director, wholetime director or manager.
      • 197. Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits.
      • 198. Calculation of profits.
      • 199. Recovery of remuneration in certain cases.
      • 200. Central Government or company to fix limit with regard to remuneration.
      • 201. Forms of, and procedure in relation to, certain applications.
      • 202. Compensation for loss of office of managing or wholetime director or manager.
      • 203. Appointment of key managerial personnel.
      • 204. Secretarial audit for bigger companies.
      • 205. Functions of company secretary.
      • 206. Power to call for information, inspect books and conduct inquiries.
      • 207. Conduct of inspection and inquiry.
      • 208. Report on inspection made.
      • 209. Search and seizure.
      • 210. Investigation into affairs of company.
      • 211. Establishment of Serious Fraud Investigation Office.
      • 212. Investigation into affairs of Company by Serious Fraud Investigation Office.
      • 213. Investigation into company's affairs in other cases.
      • 214. Security for payment of costs and expenses of investigation.
      • 215. Firm, body corporate or association not to be appointed as inspector.
      • 216. Investigation of ownership of company.
      • 217. Procedure, powers, etc., of inspectors.
      • 218. Protection of employees during investigation.
      • 219. Power of inspector to conduct investigation into affairs of related companies, etc.
      • 220. Seizure of documents by inspector.
      • 221. Freezing of assets of company on inquiry and investigation.
      • 222. Imposition of restrictions upon securities.
      • 223. Inspector's report.
      • 224. Actions to be taken in pursuance of inspector's report.
      • 225. Expenses of investigation.
      • 226. Voluntary winding up of company, etc., not to stop investigation proceedings.
      • 227. Legal advisers and bankers not to disclose certain information.
      • 228. Investigation, etc., of foreign companies.
      • 229. Penalty for furnishing false statement, mutilation, destruction of documents.
      • 230. Power to compromise or make arrangements with creditors and members.
      • 231. Power of Tribunal to enforce compromise or arrangement.
      • 232. Merger and amalgamation of companies.
      • 233. Merger or amalgamation of certain companies.
      • 234. Merger or amalgamation of company with foreign company.
      • 235. Power to acquire shares of shareholders dissenting from scheme or contract approved by majority.
      • 236. Purchase of minority shareholding.
      • 237. Power of Central Government to provide for amalgamation of companies in public interest.
      • 238. Registration of offer of schemes involving transfer of shares.
      • 239. Preservation of books and papers of amalgamated companies.
      • 240. Liability of officers in respect of offences committed prior to merger, amalgamation, etc.
      • 241. Application to Tribunal for relief in cases of oppression, etc.
      • 242. Powers of Tribunal.
      • 243. Consequence of termination or modification of certain agreements.
      • 244. Right to apply under section 241.
      • 245. Class action.
      • 246. Application of certain provisions to proceedings under section 241 or section 245.
      • 247. Valuation by registered valuers.
      • 248. Power of Registrar to remove name of company from register of companies.
      • 249. Restrictions on making application under section 248 in certain situations.
      • 250. Effect of company notified as dissolved.
      • 251. Fraudulent application for removal of name.
      • 252. Appeal to Tribunal.
      • 253.
      • 254.
      • 255.
      • 256.
      • 257.
      • 258.
      • 259.
      • 260.
      • 261.
      • 262.
      • 263.
      • 264.
      • 265.
      • 266.
      • 267.
      • 268.
      • 269.
      • 270. Winding up by Tribunal.
      • 271. Circumstances in which company may be wound up by Tribunal.
      • 272. Petition for winding up.
      • 273. Powers of Tribunal.
      • 274. Directions for filing statement of affairs.
      • 275. Company Liquidators and their appointments.
      • 276. Removal and replacement of liquidator.
      • 277. Intimation to Company Liquidator, provisional liquidator and Registrar.
      • 278. Effect of winding up order.
      • 279. Stay of suits, etc., on winding up order.
      • 280. Jurisdiction of Tribunal.
      • 281. Submission of report by Company Liquidator.
      • 282. Directions of Tribunal on report of Company Liquidator.
      • 283. Custody of company's properties.
      • 284. Promoters, directors, etc., to cooperate with Company Liquidator.
      • 285. Settlement of list of contributories and application of assets.
      • 286. Obligations of directors and managers.
      • 287. Advisory committee.
      • 288. Submission of periodical reports to Tribunal.
      • 289.
      • 290. Powers and duties of Company Liquidator.
      • 291. Provision for professional assistance to Company Liquidator.
      • 292. Exercise and control of Company Liquidator's powers.
      • 293. Books to be kept by Company Liquidator.
      • 294. Audit of Company Liquidator's accounts.
      • 295. Payment of debts by contributory and extent of setoff.
      • 296. Power of Tribunal to make calls.
      • 297. Adjustment of rights of contributories.
      • 298. Power to order costs.
      • 299. Power to summon persons suspected of having property of company, etc.
      • 300. Power to order examination of promoters, directors, etc.
      • 301. Arrest of person trying to leave India or abscond.
      • 302. Dissolution of company by Tribunal.
      • 303. Appeals from orders made before commencement of Act.
      • 304.
      • 305.
      • 306.
      • 307.
      • 308.
      • 309.
      • 310.
      • 311.
      • 312.
      • 313.
      • 314.
      • 315.
      • 316.
      • 317.
      • 318.
      • 319.
      • 320.
      • 321.
      • 322.
      • 323.
      • 324. Debts of all descriptions to be admitted to proof.
      • 325.
      • 326. Overriding preferential payments.
      • 327. Preferential payments.
      • 328. Fraudulent preference.
      • 329. Transfers not in good faith to be void.
      • 330. Certain transfers to be void.
      • 331. Liabilities and rights of certain persons fraudulently preferred.
      • 332. Effect of floating charge.
      • 333. Disclaimer of onerous property.
      • 334. Transfer, etc., after commencement of winding up to be void.
      • 335. Certain attachments, executions, etc., in winding up by Tribunal to be void.
      • 336. Offences by officers of companies in liquidation.
      • 337. Penalty for frauds by officers.
      • 338. Liability where proper accounts not kept.
      • 339. Liability for fraudulent conduct of business.
      • 340. Power of Tribunal to assess damages against delinquent directors, etc.
      • 341. Liability under sections 339 and 340 to extend to partners or directors in firms or companies.
      • 342. Prosecution of delinquent officers and members of company.
      • 343. Liquidator to exercise certain powers subject to sanction.
      • 344. Statement that company is in liquidation.
      • 345. Books and papers of company to be evidence.
      • 346. Inspection of books and papers by creditors and contributories.
      • 347. Disposal of books and papers of company.
      • 348. Information as to pending liquidations.
      • 349. Official Liquidator to make payments into public account of India.
      • 350. Company Liquidator to deposit monies into scheduled bank.
      • 351. Liquidator not to deposit monies into private banking account.
      • 352. Company Liquidation Dividend and Undistributed Assets Account.
      • 353. Liquidator to make returns, etc.
      • 354. Meetings to ascertain wishes of creditors or contributories.
      • 355. Court, tribunal or person, etc., before whom affidavit may be sworn.
      • 356. Powers of Tribunal to declare dissolution of company void.
      • 357. Commencement of winding up by Tribunal.
      • 358. Exclusion of certain time in computing period of limitation.
      • 359. Appointment of Official Liquidator.
      • 360. Powers and functions of Official Liquidator.
      • 361. Summary procedure for liquidation.
      • 362. Sale of assets and recovery of debts due to company.
      • 363. Settlement of claims of creditors by Official Liquidator.
      • 364. Appeal by creditor.
      • 365. Order of dissolution of company.
      • 366. Companies capable of being registered.
      • 367. Certificate of registration of existing companies.
      • 368. Vesting of property on registration.
      • 369. Saving of existing liabilities.
      • 370. Continuation of pending legal proceedings.
      • 371. Effect of registration under this Part.
      • 372. Power of Court to stay or restrain proceedings.
      • 373. Suits stayed on winding up order.
      • 374. Obligations of companies registering under this Part.
      • 375. Winding up of unregistered companies.
      • 376. Power to wind up foreign companies, although dissolved.
      • 377. Provisions of Chapter cumulative.
      • 378. Saving and construction of enactments conferring power to wind up partnership firm, association or company, etc., in certain cases.
      • 378A. Definitions.
      • 378B. Objects of Producer Company.
      • 378C. Formation of Producer Company and its registration.
      • 378D. Membership and voting rights of Members of Producer Company.
      • 378E. Benefits to Members.
      • 378F. Memorandum of Producer Company.
      • 378G. Articles of association.
      • 378H. Amendment of memorandum.
      • 378I. Amendment of articles.
      • 378J. Option to interState cooperative societies to become Producer Companies.
      • 378K. Effect of incorporation of Producer Company.
      • 378L. Vesting of undertaking in Producer Company.
      • 378M. Concession, etc., to be deemed to have been granted to Producer Company.
      • 378N. Provisions in respect of officers and other employees of interState cooperative society.
      • 378O. Number of directors.
      • 378P. Appointment of directors.
      • 378Q. Vacation of office by directors.
      • 378R. Powers and functions of Board.
      • 378S. Matters to be transacted at general meeting.
      • 378T. Liability of directors.
      • 378U. Committee of directors.
      • 378V. Meetings of Board and quorum.
      • 378W. Chief Executive and his functions.
      • 378X. Secretary of Producer Company.
      • 378Y. Quorum.
      • 378Z. Voting rights.
      • 378ZA. Annual general meetings.
      • 378ZB. Share capital.
      • 378ZC. Special user rights.
      • 378ZD. Transferability of shares and attendant rights.
      • 378ZE. Books of account.
      • 378ZF. Internal audit.
      • 378ZG. Duties of auditor under this Chapter.
      • 378ZH. Donation or subscription by Producer Company.
      • 378ZI. General and other reserves.
      • 378ZJ. Issue of bonus shares.
      • 378ZK. Loan, etc., to Members.
      • 378ZL. Investment in other companies, formation of subsidiaries, etc.
      • 378ZM. Penalty for contravention.
      • 378ZN. Amalgamation, merger or division, etc., to form new Producer Companies.
      • 378ZO. Disputes.
      • 378ZP. Strike off name of Producer Company.
      • 378ZQ. Provisions of this Chapter to override other laws.
      • 378ZR. Application of provisions relating to private companies.
      • 378ZS. Reconversion of Producer Company to interState cooperative society.
      • 378ZT. Power to modify Act in its application to Producer Companies.
      • 378ZU. Power of make rules.
      • 379. Application of Act to foreign companies.
      • 380. Documents, etc., to be delivered to Registrar by foreign companies.
      • 381. Accounts of foreign company.
      • 382. Display of name, etc., of foreign company.
      • 383. Service on foreign company.
      • 384. Debentures, annual return, registration of charges, books of account and their inspection.
      • 385. Fee for registration of documents.
      • 386. Interpretation.
      • 387. Dating of prospectus and particulars to be contained therein.
      • 388. Provisions as to expert's consent and allotment.
      • 389. Registration of prospectus.
      • 390. Offer of Indian Depository Receipts.
      • 391. Application of sections 34 to 36 and Chapter XX.
      • 392. Punishment for contravention.
      • 393. Company's failure to comply with provisions of this Chapter not to affect validity of contracts, etc.
      • 393A. Exemptions under this Chapter.
      • 394. Annual reports on Government companies.
      • 395. Annual reports where one or more State Governments are members of companies.
      • 396. Registration offices.
      • 397. Admissibility of certain documents as evidence.
      • 398. Provisions relating to filing of applications, documents, inspection, etc., in electronic form.
      • 399. Inspection, production and evidence of documents kept by Registrar.
      • 400. Electronic form to be exclusive, alternative or in addition to physical form.
      • 401. Provision of value added services through electronic form.
      • 402. Application of provisions of Information Technology Act, 2000.
      • 403. Fee for filing, etc.
      • 404. Fees, etc., to be credited into public account.
      • 405. Power of Central Government to direct companies to furnish information or statistics.
      • 406. Provision relating to Nidhis and its application etc.
      • 407. Definitions.
      • 408. Constitution of National Company Law Tribunal.
      • 409. Qualification of President and Members of Tribunal.
      • 410. Constitution of Appellate Tribunal.
      • 411. Qualifications of chairperson and Members of Appellate Tribunal.
      • 412. Selection of Members of Tribunal and Appellate Tribunal.
      • 413. Term of office of President, chairperson and other Members.
      • 414. Salary, allowances and other terms and conditions of service of Members.
      • 415. Acting President and Chairperson of Tribunal or Appellate Tribunal.
      • 416. Resignation of Members.
      • 417. Removal of Members.
      • 417A. Qualifications, terms and conditions of service of Chairperson and Member.
      • 418. Staff of Tribunal and Appellate Tribunal.
      • 418A. Benches of Appellate Tribunal.
      • 419. Benches of Tribunal.
      • 420. Orders of Tribunal.
      • 421. Appeal from orders of Tribunal.
      • 422. Expeditious disposal by Tribunal and Appellate Tribunal.
      • 423. Appeal to Supreme Court.
      • 424. Procedure before Tribunal and Appellate Tribunal.
      • 425. Power to punish for contempt.
      • 426. Delegation of powers.
      • 427. President, Members, officers, etc., to be public servants.
      • 428. Protection of action taken in good faith.
      • 429. Power to seek assistance of Chief Metropolitan Magistrate, etc.
      • 430. Civil court not to have jurisdiction.
      • 431. Vacancy in Tribunal or Appellate Tribunal not to invalidate acts or proceedings.
      • 432. Right to legal representation.
      • 433. Limitation.
      • 434. Transfer of certain pending proceedings.
      • 435. Establishment of Special Court.
      • 436. Offences triable by Special Courts.
      • 437. Appeal and revision.
      • 438. Application of Code to proceedings before Special Court.
      • 439. Offences to be noncognizable.
      • 440. Transitional provisions.
      • 441. Compounding of certain offences.
      • 442. Mediation and Conciliation Panel.
      • 443. Power of Central Government to appoint company prosecutors.
      • 444. Appeal against acquittal.
      • 445. Compensation for accusation without reasonable cause.
      • 446. Application of fines.
      • 446A. Factors for determining level of punishment.
      • 446B. Lesser penalties for certain companies.
      • 447. Punishment for fraud.
      • 448. Punishment for false evidence. Punishment for false statement.
      • 449. Punishment where no specific penalty or punishment is provided.
      • 450. Punishment for wrongful withholding of property.
      • 451. Punishment in case of repeated default.
      • 452. Punishment for improper use of "Limited" or "Private Limited".
      • 453. Adjudication of penalties.
      • 454. Dormant company.
      • 454A. Penalty for repeated default.
      • 455. Dormant company.
      • 456. Protection of action taken in good faith.
      • 457. Nondisclosure of information in certain cases.
      • 458. Delegation by Central Government of its powers and functions.
      • 459. Powers of Central Government or Tribunal to accord approval, etc., subject to conditions and to prescribe fees on applications.
      • 460. Condonation of delay in certain cases.
      • 461. Annual report by Central Government.
      • 462. Power to exempt class or classes of companies from provisions of this Act.
      • 463. Power of court to grant relief in certain cases.
      • 464. Prohibition of association or partnership of persons exceeding certain number.
      • 465. Repeal of certain enactments and savings.
      • 466. Dissolution of Company Law Board and consequential provisions.
      • 467. Power of Central Government to amend Schedules.
      • 468. Powers of Central Government to make rules relating to winding up.
      • 469. Power of Central Government to make rules.
      • 470. Power to remove difficulties.
      • 1. Short title, extent and commencement.
      • 2. Definitions.
      • 3. Fund.
      • 4. Accounts and audit.
      • 5. Statement to be furnished to the Fund.
      • 6. Manner of transfer of shares under subsection (6) of section 124 to the Fund.
      • 6A. Manner of transfer of shares under subsection (9) of section 90 of the Act to the Fund.
      • 7. Refund to claimants from Fund.
      • 8. Power to direct payment of amount due to the Fund.
      • 9. Transfer of assets, liabilities, etc., of the existing IEPF to the Authority.
      • 10. Returns and reports.
      • 11. Protection of action taken in good faith.
      • 12. Repeal and savings.
      • 1. Short title, extent and commencement.
      • 2. Definitions.
      • 3. Establishment of the Authority.
      • 4. Composition of the Authority.
      • 5. Chairperson of the Authority.
      • 6. Chief Executive Officer of the Authority.
      • 7. Members of the Authority.
      • 8. The term of office of members of the Authority.
      • 9. The number of officers and employees of the Authority.
      • 10. Functions of the Authority.
      • 11. Meetings.
      • 12. Member not to participate in meetings in certain cases.
      • 13. Vacancies, etc., not to invalidate proceedings of Authority.
      • 14. Protection of action taken in good faith.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Preparation and furnishing of the Annual Report.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Forms of Financial Statements.
      • 4. Incurring of Expenditure by the Authority.
      • 5. Annual Statement of Accounts.
      • 6. Maintenance of Accounts etc.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Application.
      • 4. Initial Constitution.
      • 5. Number of post, classification and level in pay matrix.
      • 6. Method of recruitment, agelimit, qualifications, etc.
      • 7. Appointment.
      • 8. Procedure for appointment by direct recruitment.
      • 9. Procedure for appointment on deputation basis.
      • 10. Absorption of employees on appointment on deputation.
      • 11. Conditions of service.
      • 12. Accommodation.
      • 13. Disciplinary Proceedings.
      • 14. Disqualification.
      • 15. Other conditions of service.
      • 16. Power to relax.
      • 17. Saving.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Pay.
      • 4. Pension, Gratuity or Provident Fund.
      • 5. Leave.
      • 6. Leave Sanctioning Authority.
      • 7. Travelling Allowances.
      • 8. Official visits abroad.
      • 9. Leave Travel Concession.
      • 10. Facility for Medical Treatment.
      • 11. Accommodation.
      • 12. Facility of conveyance.
      • 13. Telephone facility.
      • 14. Conditions of service of Chairperson.
      • 15. Conditions of Service of Judicial Member.
      • 16. Oath of office and secrecy.
      • 17. Declaration of financial or other interest.
      • 18. Residuary provisions.
      • 19. Powers to relax.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Computation of time period.
      • 4. Forms.
      • 5. Format of order or direction or rule.
      • 6. Official seal of the Appellate Tribunal.
      • 7. Custody of the records.
      • 8. Sitting of Appellate Tribunal.
      • 9. Sitting hours of the Appellate Tribunal.
      • 10. Working hours of office.
      • 11. Inherent powers.
      • 12. Calendar.
      • 13. Listing of cases.
      • 14. Power to exempt.
      • 15. Power to extend time.
      • 16. Powers and functions of the Registrar.
      • 17. Power of adjournment.
      • 18. Delegation powers of the Chairperson.
      • 19. Procedure for proceedings.
      • 20. Particulars to be set out in the address for service.
      • 21. Initialling alteration.
      • 22. Presentation of appeal.
      • 23. Number of copies to be filed.
      • 24. Endorsement and verification.
      • 25. Translation of document.
      • 26. Endorsement and scrutiny of petition or appeal or document.
      • 27. Registration of proceedings admitted.
      • 28. Exparte amendments.
      • 29. Calling for records.
      • 30. Production of authorisation for and on behalf of an association.
      • 31. Interlocutory applications.
      • 32. Procedure on production of defaced, torn or damaged documents.
      • 33. Preparation and publication of daily cause list.
      • 34. Carry forward of cause list and adjournment of cases on account of nonsitting of an Appellate Tribunal.
      • 35. Diaries.
      • 36. Order sheet.
      • 37. Maintenance of diary.
      • 38. Statutes or citations for reference.
      • 39. Calling of cases in Bench.
      • 40. Regulation of Bench work.
      • 41. Registers to be maintained.
      • 42. Arrangement of records in pending matters.
      • 43. Contents of main file.
      • 44. Contents of process file.
      • 45. Execution file.
      • 46. File for miscellaneous applications.
      • 47. Destruction of record.
      • 48. Issue of notice.
      • 49. Summons.
      • 50. Steps for issue of fresh notice.
      • 51. Consequence of failure to take steps for issue of fresh notice.
      • 52. Entries regarding service of notice or process.
      • 53. Nonappearance of respondent and consequences.
      • 54. Filing of objections by respondent, form and consequences.
      • 55. Fee.
      • 56. Award of costs in the proceedings.
      • 57. Inspection of the records.
      • 58. Grant of inspection.
      • 59. Application for grant of inspection.
      • 60. Fee payable for inspection.
      • 61. Mode of inspection.
      • 62. Maintenance of register of inspection.
      • 63. Appearance of authorised representative .
      • 64. Proof of engagement.
      • 65. Restriction on party's right to be heard.
      • 66. Professional dress for the authorised representative.
      • 67. Title of affidavits.
      • 68. Form and contents of the affidavit.
      • 69. Persons authorised to attest.
      • 70. Affidavits of illiterate, visually challenged persons.
      • 71. Identification of deponent.
      • 72. Annexures to the affidavit.
      • 73. Application for production of documents, form of summons.
      • 74. Suo motu summoning of documents.
      • 75. Marking of documents.
      • 76. Return and transmission of documents.
      • 77. Procedure for examination of witnesses, issue of Commissions.
      • 78. Examination in camera.
      • 79. Form of oath or affirmation to witness.
      • 80. Form of oath or affirmation to interpreter.
      • 81. Officer to administer oath.
      • 82. Recording of deposition.
      • 83. Numbering of witnesses.
      • 84. Grant of discharge certificate.
      • 85. Witness allowance payable.
      • 86. Records to be furnished to the Commissioner.
      • 87. Taking of specimen handwriting, signature etc.
      • 88. Order.
      • 89. Operative portion of the order.
      • 90. Corrections.
      • 91. Pronouncement of order.
      • 92. Pronouncement of order by any one member of the Bench.
      • 93. Authorizing any Member to pronounce order.
      • 94. Making of entries by Court Master.
      • 95. Transmission of order by the Court Master.
      • 96. Format of order.
      • 97. Indexing of case files after disposal.
      • 98. Transmission of files or records or orders.
      • 99. Copies of Orders in library.
      • 100. Register of Special Leave Petitions/Appeal.
      • 101. Placing of Supreme Court orders before Appellate Tribunal.
      • 102. Registrar to ensure compliance of Supreme Court orders.
      • 103. Filling through electronic media.
      • 104. Removal of difficulties and issue of directions.
      • 1. Short title and Commencement.
      • 2. Form of application or petition for Reduction of share capital under section 66.
      • 3. Issue of notice and directions by the National Company Law Tribunal.
      • 4. Representation by Central Government, Registrar etc. under subsection (2) of section 66.
      • 5. Procedure with regard to representations and objections received.
      • 6. Order on application and Minute thereof.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Pay.
      • 4. Pension, Gratuity or Provident Fund.
      • 5. Leave.
      • 6. Leave Sanctioning Authority.
      • 7. Travelling Allowances.
      • 8. Official visits abroad.
      • 9. Leave Travel Concession.
      • 10. Facility for Medical Treatment.
      • 11. Accommodation.
      • 12. Facility of conveyance.
      • 13. Telephone facility.
      • 14. Conditions of service of President.
      • 15. Conditions of service of Judicial Member.
      • 15A. Posting and transfer of Members.
      • 16. Applicability of rules.
      • 17. Oath of office and secrecy.
      • 18. Declaration of financial or other interest.
      • 19. Residuary provisions.
      • 20. Powers to relax.
      • 1. Short title and Commencement.
      • 2. Definitions.
      • 3. Computation of time period.
      • 4. Forms.
      • 5. Format of order or direction or rule.
      • 6. Official seal of the Tribunal.
      • 7. Custody of the records.
      • 8. Sitting of the Tribunal.
      • 9. Sitting hours.
      • 10. Working hours.
      • 11. Inherent Powers.
      • 12. Calendar.
      • 13. Listing of cases.
      • 14. Power to exempt.
      • 15. Power to extend time.
      • 16. Functions of the President.
      • 17. Functions of the Registrar.
      • 18. Functions of the Secretary.
      • 19. Delegation of powers by the President.
      • 20. Procedure.
      • 21. Particulars to be set out in the address for service.
      • 22. Initialling alteration.
      • 23. Presentation of petition or appeal.
      • 23A. Presentation of joint petition.
      • 24. Number of copies to be filed.
      • 25. Lodging of caveat.
      • 26. Endorsement and Verification.
      • 27. Translation of document.
      • 28. Endorsement and scrutiny of petition or appeal or document.
      • 29. Registration of proceedings admitted.
      • 30. Calling for records.
      • 31. Production of authorisation for and on behalf of an association.
      • 32. Interlocutory applications.
      • 33. Procedure on production of defaced, torn or damaged documents.
      • 34. General Procedure.
      • 35. Advertisement detailing petition.
      • 36. Maintenance of Cash Register.
      • 37. Notice to Opposite Party.
      • 38. Service of Notices and processes.
      • 38A. Multiple remedies.
      • 39. Production of Evidence by Affidavit.
      • 40. Production of additional evidence before the Bench.
      • 41. Filing of Reply and other Documents by the Respondents.
      • 42. Filing of Rejoinder.
      • 43. Power of the Bench to call for further information or evidence.
      • 44. Hearing of petition or applications.
      • 45. Rights of a party to appear before the Tribunal.
      • 46. Registration of authorised representative's interns.
      • 47. Oath to the witness.
      • 48. Consequence of nonappearance of applicant.
      • 49. Exparte Hearing and disposal.
      • 50. Registry to send certified copy.
      • 51. Power to regulate the procedure.
      • 52. Summoning of witnesses and recording Evidence.
      • 53. Substitution of legal representatives.
      • 54. Assessors or valuers.
      • 55. Pleadings before the Tribunal.
      • 56. Application for execution.
      • 57. Issue of process of execution.
      • 58. Effect of noncompliance.
      • 59. Procedure for imposition of penalty under the Act.
      • 60. Matters relating to the Judgments or Orders of the Tribunal.
      • 61. Amicus Curiae.
      • 62. Recusal.
      • 63. Presentation and scrutiny of petitions or applications.
      • 64. Matter earlier dealt by Company Law Board.
      • 65. Petition or Application under subsection (2) of section 45QA of the Reserve Bank of India Act, 1934 (2 of 1934).
      • 66. Application under subsection (7) of section 7.
      • 67. Petition under subsection (41) of section 2.
      • 68. Petition under section 14.
      • 69. Petition under subsection (3) of section 55.
      • 70. Appeal under sections 58 and 59.
      • 71. Application under proviso to clause (b) of subsection (1) of section 61.
      • 72. Appeal against the order of the Government under Section 62(4).
      • 73. Application under sections 71(9), 71(10), section 73(4) or section 74(2) and 76(2).
      • 74. Application for calling or obtaining a direction to call annual general meeting.
      • 75. Application for obtaining an order for calling of general meeting (other than Annual General Meeting).
      • 76. Inspection of minutebooks of general meeting.
      • 76A. Application under section 130.
      • 77. Application under section 131.
      • 78. Application under Section 140.
      • 79. Application under section 169.
      • 80. Application under section 213 for investigation.
      • 81. Application under section 241.
      • 82. Withdrawal of Application filed under section 241.
      • 83. Application under section 243.
      • 83A. Application under subsection (1) of section 244.
      • 84. Right to apply under section 245.
      • 85. Conducting a class action suit.
      • 86. Rule of optout.
      • 87. Publication of notice.
      • 87A. Appeal or application under subsection (1) and subsection (3) of section 252.
      • 88. Reference to the Tribunal.
      • 89. Preparation and publication of daily cause list.
      • 90. Carry forward of cause list and adjournment of cases on account of nonsitting of a Bench.
      • 91. Diaries.
      • 92. Order sheet.
      • 93. Maintenance of court diary.
      • 94. Statutes or citations for reference.
      • 95. Calling of cases in court.
      • 96. Regulation of court work.
      • 97. Registers to be maintained.
      • 98. Arrangement of records in pending matters.
      • 99. Contents of main file.
      • 100. Contents of process file.
      • 101. Execution file.
      • 102. File for miscellaneous applications.
      • 103. Preservation of Record.
      • 104. Retention, Preservation and Destruction of Records.
      • 105. Issue of notice.
      • 106. Summons.
      • 107. Steps for issue of fresh notice.
      • 108. Consequence of failure to take steps for issue of fresh notice.
      • 109. Entries regarding service of notice or process.
      • 110. Default of appearance of respondent and consequences.
      • 111. Filing of objections by respondent, form and consequences.
      • 112. Fees.
      • 113. Award of costs in the proceedings.
      • 114. Inspection of the records.
      • 115. Grant of inspection.
      • 116. Application for grant of inspection.
      • 117. Mode of inspection.
      • 118. Maintenance of register of inspection.
      • 119. Appearance of authorised representative.
      • 120. Consent for engaging another legal practitioner.
      • 121. Restrictions on appearance.
      • 122. Restriction on party's right to be heard.
      • 123. Empanelment of special authorised representatives by the Tribunal.
      • 124. Professional dress for the authorised representatives.
      • 125. Title of affidavits.
      • 126. Form and contents of the affidavit.
      • 127. Persons authorised to attest.
      • 128. Affidavits of illiterate, visually challenged persons.
      • 129. Identification of deponent.
      • 130. Annexures to the affidavit.
      • 131. Application for production of documents, form of summons.
      • 132. Suo motu summoning of documents.
      • 133. Marking of documents.
      • 134. Return and transmission of documents.
      • 135. Procedure for examination of witnesses, issue of Commissions.
      • 136. Examination in camera.
      • 137. Form of oath or affirmation to witness.
      • 138. Form of oath or affirmation to interpreter.
      • 139. Officer to administer oath.
      • 140. Form recording of deposition.
      • 141. Numbering of witnesses.
      • 142. Grant of discharge certificate.
      • 143. Witness allowance payable.
      • 144. Records to be furnished to the Commissioner.
      • 145. Taking of specimen handwriting, signature etc.
      • 146. Disposal of Cases.
      • 147. Operative portion of the order.
      • 148. Corrections.
      • 149. Power to impose Costs.
      • 150. Pronouncement of Order.
      • 151. Pronouncement of order by any one member of the Bench.
      • 152. Authorising any member to pronounce order.
      • 153. Enlargement of time.
      • 154. Rectification of Order.
      • 155. General power to amend.
      • 156. Making of entries by Court Master.
      • 157. Transmission of order by the Court Master.
      • 158. Format of order.
      • 159. Indexing of case files after disposal.
      • 160. Transmission of files or records or orders.
      • 161. Filing of Order of the Tribunal with the Registrar of Companies.
      • 162. Copies of orders in library.
      • 163. Register of Appeals, Petitions, etc.
      • 164. Placing of National Company Law Appellate Tribunal orders before Tribunal.
      • 165. Registrar to ensure compliance of National Company Law Appellate Tribunal orders.
      • 1. Short title and commencement.
      • 2. Extent of application.
      • 3. Definitions.
      • 4. Committee for investigation of complaints.
      • 5. Judge to conduct inquiry.
      • 6. Application of the Departmental Inquiries (Enforcement of Witness and Production of Documents) Act, 1972 to inquiries under these rules.
      • 7. Powers of Judge.
      • 8. Suspension of Member.
      • 9. Subsistence allowance.
      • 10. Inquiry Report.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Composition of Authority.
      • 4. Manner of appointment.
      • 5. Medical fitness.
      • 6. Resignation.
      • 7. Removal from office.
      • 8. Procedure for inquiry of misbehavior or incapacity of the chairperson or a member.
      • 9. Term of Office.
      • 10. Vacancy.
      • 11. Salary and allowances.
      • 12. Pension, Gratuity and Provident Fund.
      • 13. Leave.
      • 14. Leave and Foreign Travel Sanctioning Authority.
      • 15. House rent allowance.
      • 16. Transport allowance.
      • 17. Declaration of Financial and other Interests.
      • 18. Other conditions of service.
      • 19. Oath of office and secrecy.
      • 20. Sitting fee and allowances of Parttime Members.
      • 21. Power to Relax.
      • 22. Interpretation.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Meetings for transaction of business and procedure thereof.
      • 4. Power to regulate procedure in certain circumstances.
      • 5. Effect of any irregularities of procedure.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Recruitment and appointment of employees.
      • 4. Pay, allowances and other benefits.
      • 5. Official visits abroad.
      • 6. Residuary provision.
      • 7. Power to relax.
      • 1. Short Title and Commencement.
      • 2. Definitions.
      • 3. Classes of companies and bodies corporate governed by the Authority.
      • 4. Functions and duties of the Authority.
      • 5. Annual return.
      • 6. Recommending accounting standards and auditing standards.
      • 7. Monitoring and enforcing compliance with accounting standards.
      • 8. Monitoring and enforcing compliance with auditing standards.
      • 9. Overseeing the quality of service and suggesting measures for improvement.
      • 10. Power to investigate.
      • 11. Disciplinary proceedings.
      • 12. Manner of enforcement of orders passed in disciplinary proceedings.
      • 13. Punishment in case of noncompliance.
      • 14. Role of chairperson and fulltime members.
      • 15. Advisory committees, study groups and task forces.
      • 16. Financial reporting advocacy and education.
      • 17. Confidentiality and security of information.
      • 18. Avoidance of conflict of interest.
      • 19. International associations and international assistance.
      • 1. Short title and commencement.
      • 2. Appointment of Parttime member.
      • 1. Short title and commencement.
      • 2. Application.
      • 3. Definitions.
      • 3A. Declaration of Nidhis.
      • 3B.
      • 4. Incorporation and incidental matters.
      • 5. Requirements for minimum number of members, net owned fund etc.
      • 6. General restrictions or prohibitions.
      • 7. Share capital and allotment.
      • 8. Membership
      • 9. Net owned funds.
      • 10. Branches.
      • 11. Acceptance of deposits by Nidhis.
      • 12. Application form for deposit.
      • 13. Deposits.
      • 14. Unencumbered term deposits.
      • 15. Loans.
      • 16. Rate of interest.
      • 17. Rules relating to Directors.
      • 18. Dividend.
      • 19. Auditor.
      • 20. Prudential norms.
      • 21. Filing of half yearly return.
      • 22. Auditor's certificate.
      • 23. Power to enforce compliance.
      • 23A. Compliance with rule 3A by certain Nidhis.
      • 23B. Companies declared as Nidhis under previous company law to file Form NDH4.
      • 24. Penalty for noncompliance.
      • 1. Short title and commencement.
      • 2. Applicability.
      • 3. Definitions.
      • 4. Change of place of registered office from one State to another.
      • 5. Investment of general reserves.

National Financial Reporting Authority appointment of Part-time Members Rules, 2022

Published vide Notification No. G.S.R. 220(E), dated 23.03.2022

Last Updated 27th July, 2022 [act4046]

G.S.R. 220(E). - In exercise of the powers conferred by sub-section (3) of section 132 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, namely: -

1. Short title and commencement. - (1) These rules may be called the National Financial Reporting Authority Appointment of Part-time Members Rules, 2022.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Appointment of Part-time member. - The National Financial Reporting Authority shall consist of the following Part-time members, namely: -

[(1) Shri Inder Deep Singh Dhariwal, Joint Secretary, Ministry of Corporate Affairs]

(2) Dr. Kavita Prasad, Director General (Commercial-I), Comptroller and Auditor General

(3) Ms. Sudha Balakrishnan, Chief Financial Officer, Reserve Bank of India

[(4) Shri S.V. Murali Dhar Rao, Executive Director, Securities and Exchange Board of India].

(5) President, Institute of Chartered Accountants of India

(6) Chairperson, Accounting Standards Board, Institute of Chartered Accountants of India

(7) Chairperson, Auditing and Assurance Standards Board, Institute of Chartered Accountants of India.

[(8) Shri Amarjit Chopra, Ex-President, Institute of Chartered Accountants of India

(9) Shri Anil Sharma, Partner (M/s A. Sharma & Co., Chartered Accountants), New Delhi]

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