08 July 2015
1. Check whether person is appointed as director along with checking of filing with ROC. 2. Check whether payment of remuneration is authorised by articles or not. There should not be any restriction in Articles on payment of remuneration. 3. Check board resolution passed for payment of remuneration. 4. Check that no other payment made to director except salary as the same may be covered as loan to director u/s 185.
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