Companies Act section lookup
Original-wording summaries of frequently referenced sections.
Section 135
Corporate Social Responsibility
Sets out CSR applicability thresholds, committee requirements, and spending obligations for qualifying companies.
Section 137
Copy of Financial Statement to be Filed
Requires filing of adopted financial statements with the Registrar within the prescribed period after the AGM.
Section 139
Appointment of Auditors
Governs the appointment, term, and rotation requirements for statutory auditors.
Section 149
Company to have Board of Directors
Prescribes minimum/maximum board size and requirements for independent and women directors.
Section 153
Application for Director Identification Number
Requires individuals intending to be directors to apply for a DIN in the prescribed manner.
Section 173
Meetings of Board
Sets out the minimum number and spacing of board meetings a company must hold each year.
Section 184
Disclosure of Interest by Director
Requires directors to disclose their interest in contracts, arrangements, or other entities.
Section 203
Appointment of Key Managerial Personnel
Mandates certain classes of companies to appoint whole-time KMPs such as CEO, CFO, and Company Secretary.
Section 92
Annual Return
Requires every company to prepare an annual return containing prescribed particulars as of the close of the financial year.
Section 96
Annual General Meeting
Mandates every company (other than an OPC) to hold an AGM each year within prescribed timelines.