26 September 2017
One person can act as director as well as member in the company simultaneously and also act in different capacity at the same time. Hence, where a single person is both director and member in the company, the director will also be considered for calculation of number of members.
However, in case of Private Company, where the director holds the shares in the capacity of his/her employment in the company, the stated person will not be counted for calculating the threshold limit of 200 members. (As laid down under proviso to Section 2(68) - definition of Private Limited Company)
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