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(Querist)
11 July 2012 what section 301
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CS Divya Sorayan

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CS Divya Sorayan (Expert)
12 July 2012 Section 301 of Companies Act, 1956 requires every Company to maintain Register of Contracts entered with related parties as per provisions of Section 297 and Section 299.
Further If any director of one company is also a director or shareholder of another company holding more than 2% of its paid-up capital, the transaction will be covered u/s 299 and hence entry in register u/s 301 is required.
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