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Holding of board meeting - section 173 & its implications

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(Querist)
05 September 2014 Dear Learned Professionals,

Section 173(5) provides that OPC & Small Companies can hold BM once in half calender year and the gap between the two meetings is not less than ninety days.

I wish to know the implications of this section on Disclosure of Directors interest and filing of Form MGT 14.

If we fall under 'small company' definition, can we hold the 1st BM of the FY in the month of August and File MGT 14 for disclosure of Directors Interest without paying additional fees.?

Please express your views and suggest
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CS Divesh Goyal

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CS Divesh Goyal (Expert)
06 September 2014 First.thing we are also learning
no for small company its half calender year.npt financial year.
so its end on 30th june
mail me at csdiveshgoyal@gmail.com
will mail u cmplt article on this
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