In sec 203 prescribes ,whole time secretary appointment when paid up capital exceed 10 crore or more but as per sec 204 ,it prescribes limit for appointment of the same when paid up capital 5 cr or more
which sec will prevail ??
clarify it
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cs appointment
Replies (3)
Section 203 talks about appointments of key managerial persons which include CS..... But section 204 talks about secretarial audit of bigger and listed companies.... Just like statutory audit or cost audit
sec 204 read with rule 8A clarifies that companies other than companies specified in sec 203 read with rule 8 ,whose paid up capital exceed 5 cr or more require to appoint whole tym cs.
so sec204 itself clarify that this section will applicable only to company other than company falll in sec 203 .
so sec204 itself clarify that this section will applicable only to company other than company falll in sec 203 .
But section 204 of companies act 2013 talks about companies have to annexed secretarial audit report with board reports under section 134.....and section 203 talks about appointments of whole time company Secretary in company
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