Non appointment of cs

1. All Listed Companies (Rule 8 Companies Appointment & Remuneration of Managerial Personnel Rules, 2014)
2. Every Public Company having paid-up share capital of Rs. 10 Cr. or More (Rule 8)
3. Every other Company having paid-up share capital of Rs. 5 Cr. or More(Rule 8A)

CRUX:

Therefore every company which has a paid-up share capital of Rs 5 Cr. or more is compulsorily required to appoint whole time Company Secretary.