Ramaswami Kalidas
Quick Summary
Introduction Section 177(1) of the Companies Act, 2013 (hereinafter referred to as The Act) which corresponds to Section 292A of the predecessor Act of 1956 provides that every listed public company and every other company satisfying the benchmarks laid down under Rule 6 of the Companies (Meetings of Board and its Powers)Rules, 2014 shall constitute an Audit Committee. The said rule has to be read in conjunction with Rule 4 of the Companies (Appointment and Qualification of Directors)Rules 20
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