board's report

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If a company not required to appoint a KMP as per section 203 of companies act, voluntarily appoints a designation or person which falls under the category of kmp as u/s 2(51) requires to mention his name in the board's report as per section 134 and rule 9 companies accounts rules,2014..???
Replies (3)
Yes
Yes....

If there is a KMP in the Company, then the name of such KMP should be mentioned in the Board's Report.

Agreeing to Shivam's view.


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