282 SECTIONS OF COMPANIES ACT 2013 AND COMPARISION WITH 1956

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282 SECTIONS OF COMPANIES ACT 2013 With 1956 COMPARISON

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The Details Of Companies Act 2013 282 Sections List With 1956 Comparison.

The Ministry of Corporate Affairs had notified 98+1 sections on 12.09.2013 and 183 sections w.e.f 01.04.2014 of the Companies Act, 2013. Certain corresponding sections and parts of the certain sections of the companies Act, 1956 shall continue in force.

For a quick reference, I have collated the following table describing the provisions of Companies Act, 2013 as notified up to date (along with the Title of the respective provision) vs. corresponding provisions thereof under Companies Act, 1956.

Note : MCA had already published a ready-reckoner in this effect but it doesn’t mention the corresponding Title of the respective Provision.

Provisions of Companies Act,2013 as notified (98+1+183= 282 Sections)		Corresponding provisions of Companies Act, 1956		Corresponding provisions of Companies Act, 1956 continue to remain in force
Sections	Title	Sections	Title
2
Clause (1)	Abridged prospectus	2(1)	Abridged prospectus	Nil
Clause (2)	Accounting standard	211(3C)	Accounting standard	Nil
Clause (3)	Alter or Alteration	2(1A)	Alter or Alteration	Nil
Clause (4)	Appellate Tribunal	2(1B)	Appellate Tribunal	Nil
Clause (5)	Articles	2(2)	Articles	Nil
Clause (6)	Associate company	Nil	Nil	Nil
Clause (7)	Auditing standards	Nil	Nil	Nil
Clause (8)	Authorised capital	Nil	Nil	Nil
Clause (9)	Banking company	2(5)	Banking company	Nil
Clause (10)	Board of Directors	2(6); 252(3)	Board of Directors	Nil
Clause (11)	Body Corporate Or Corporation	2(7)	Body Corporate Or Corporation	Nil
Clause (12)	Book and paper and book or paper	2(8)	Book and paper and book or paper	Nil
Clause (13)	Books of account	209(1)	Books of account	Nil
Clause (14)	Branch office	2(9)	Branch office	Nil
Clause (15)	Called-up capital	Nil	Nil	Nil
Clause (16)	Charge	124	Charge	Nil
Clause (17)	Chartered accountant	Explanation To Section 33(2)	Chartered accountant	Nil
Clause (18)	Chief Executive Officer	Nil	Nil	Nil
Clause (19)	Chief Financial Officer	Nil	Nil	Nil
Clause (20)	Company	2(10) And 3	Company	Nil
Clause (21)	Company limited by guarantee	2(23) And 12(2)(B)	Limited company / Company limited by guarantee	Nil
Clause (22)	Company limited by shares	2(23) And 12(2)(A)	Limited company / Company limited by shares	Nil
Clause (24)	Company secretary or secretary	2(45)	Company secretary or secretary	Nil
Clause (25)	Company secretary in practice	2(45A)	Company secretary in practice	Nil
Clause (26)	Contributory	Nil	Nil	428 The term ‘Contributory’ shall continue for the Purposes winding up.
Clause (27)	Control	Nil	Nil	Nil
Clause (28)	Cost accountant	233B(1)	Cost accountant	Nil
Clause (29) (except sub-clause (iv)	Court	2(11), 2(14),	Court	622
		10	Jurisdiction of courts
Clause (30)	Debenture	2(12)	Debenture	Nil
Clause (31)	Deposit	Explanation To 58A (11)	Deposit	Nil
Clause (32)	Depository	2(12A)	Depository	Nil
Clause (33)	Derivative	2(12B)	Derivative	Nil
Clause (34)	Director	2(13)	Director	Nil
Clause (35)	Dividend	2(14A)	Dividend	Nil
Clause (36)	Document	2(15)	Document	Nil
Clause (37)	Employees stock option	2(15A)	Employees stock option	Nil
Clause (38)	Expert	59(2)	Expert	Nil
Clause (39)	Financial institution	Nil	Nil	Nil
Clause (40)	Financial statement	Nil	Nil	Nil
Clause (41)	Financial year	2(17)	Financial year	Nil
Clause (42)	Foreign company	Nil	Nil	Nil
Clause (43)	Free reserves	Explanation To Section 2 (29A)	Free reserves	Nil
Clause (44)	Global Depository Receipt	Nil	Nil	Nil
Clause (45)	Government company	2(18), 617	Government company	Nil
Clause (46)	Holding company	2(19), 4	Holding company	Nil
Clause (47)	Independent director	Nil	Nil	Nil
(48) Clause	Indian Depository Receipt	Nil	Nil	Nil
(49) Clause	Interested director	Nil	Nil	Nil
(50)	Issued capital	Nil	Nil	Nil
Clause (51)	Key managerial personnel	Nil	Nil	Nil
Clause (52)	Listed company	2(23A)	Listed company	Nil
Clause (53)	Manager	2(24)	Manager	Nil
Clause (54)	Managing director	2(26)	Managing director	Nil
Clause (55)	Member	2(27),	Member	Nil
		41
Clause (56)	Memorandum	2(28)	Memorandum	Nil
Clause (57)	Net worth	2(29A)	Net worth	Nil
Clause (58)	Notification	Nil	Nil	Nil
Clause (59)	Officer	2(30)	Officer	Nil
Clause (60)	Officer who is in default	2(31)	Officer who is in default	Nil
		5	Meaning of “officer who is in default”
		7	Interpretation of “person in accordance with whose directions or instructions directors are accustomed to act”
Clause (61)	Official Liquidator	Nil	Nil	448
Clause (62)	One Person Company	Nil	Nil	Nil
Clause (63)	Ordinary or special resolution	Nil	Nil	Nil
Clause (64)	Paid-up share capital	2(32)	Paid-up share capital	Nil
Clause (65)	Postal ballot	Explanation To Section 192A	Postal ballot	Nil
Clause (66)	Prescribed	2(33)	Prescribed	Nil
Clause (67) [except sub-clause (ix)]	Previous company law	2(34)	Previous company law	Nil
Clause (68)	Private company	2(35)	Private company	Nil
Clause (69)	Promoter	Explanation (A) To Section 62(6)	Promoter	Nil
Clause (70)	Prospectus	2(36)	Prospectus	Nil
Clause (71)	Public company	2(37)	Public company	Nil
Clause (72)	Public financial institution	4A	Public financial institution	Nil
Clause (73)	Recognized stock exchange	2(39)	Recognized stock exchange	Nil
Clause (74)	Register of companies	Nil	Nil	Nil
Clause (75)	Registrar	2(40)		Nil
Clause (76)	Related party	Nil	Nil	Nil
Clause (77)	Relative	2(41), 6 And Schedule IA	Relative	Nil
Clause (78)	Remuneration	Explanation to 198	Remuneration	Nil
Clause (79)	Schedule	2(42)	Schedule	Nil
Clause (80)	Scheduled bank	2(43)	Scheduled bank	Nil
Clause (81)	Securities	2(45AA)	Securities	Nil
Clause (82)	Securities and Exchange Board	2(45B)	Securities and Exchange Board	Nil
Clause (83)	Serious Fraud Investigation Office	Nil	Nil	Nil
Clause (84)	Share	2(46)	Share	Nil
Clause (85)	Small company	Nil	Nil	Nil
Clause (86)	Subscribed capital	Nil	Nil	Nil
Clause (87)	Subsidiary company or subsidiary	2(47), 4	Subsidiary company or subsidiary	Nil
Clause (88)	Sweat equity shares	Explanation II To Section 79A	Sweat equity shares	Nil
Clause (89)	Total voting power	2(48)	Total voting power	Nil
Clause (90)	Tribunal	2(49A)	Tribunal	Nil
Clause (91)	Turnover	Nil	Nil	Nil
Clause (92)	Unlimited company	12(2)(C)	Unlimited company	Nil
Clause (93)	Voting right	Nil	Nil	Nil
Clause (94)	Whole-time director	Explanation To Section 269	Whole-time director	Nil
Clause (95)	Words & expression not defined in this act	2(31A), 2A	Option in securities	Nil
3	Formation of the company	12	Mode of forming incorporated company	Nil
4	Memorandum of the company	13	Requirements with respect to memorandum	Nil
		14	Form of Memorandum
		15	Printing and signature of memorandum
		15A	Special provision as to alteration of memorandum consequent on alteration of Name of state of Madras
		15B	Special provision as to alteration of memorandum consequent on alteration of Name of state of Mysore
		20	Companies not to registered with undesirable name
		37	Provision as to Companies limited By guarantee
5	Articles of the Company	26	Articles prescribing Regulation	Nil
		27	Regulations required in case of unlimited company, company limited by guarantee or Private company limited by shares
		28	Adoption and application of Table ‘A’ in the case of the companies limited by shares
		29	Form of the article in the case of other companies
		30	Form and Signature of article
6	Act to Override Memorandum and Article of Association etc	9	Act to Override Memorandum and Article of Association etc	Nil
7	Incorporation of the company ( except subsection 7)	33	Registration of Memorandum and Article	Nil
		34(1)	Effect of Registration ( Section 1)
		35	Conclusiveness of Certificate of Incorporation
8	Formation of the companies with charitable objects etc (except subsection 9)	25	Power to dispense with the “Limited” in name of charitable or other company.	Nil
9	Effect of the registration	34(2)	Effect of Registration ( Section 2)	Nil
10	Effect of memorandum and Articles	36	Effect of the Memorandum and Articles.	Nil
11	Commencement of Business, etc	149	Restriction on Commencement of Business	Nil
12	Registered office of the company	17A	Change of Registered office within a state	Nil
		146	Registered office of the company
		147	Publication of the name of the company
13	Alteration of the Memorandum	16	Alteration of the Memorandum	Nil
		17	Special resolution and confirmation by central government required for alteration of the Memorandum
		18	Alteration to be registered within three months
		19	Effect of Failure to register
		21	Change of name by company
		23	Registration of change of name and effect thereof
14	Alteration of the Articles Association (except second proviso to subsection 1 and subsection 2 )	31 (except proviso to sub-section (1) and Sub-section (2A); 43	Alteration of the article by special resolution (except proviso to sub-section (1) and Sub-section (2A); 43	Proviso to sub-section (1) of section 31; Sub-section (2A) of section 31
15	Alteration of memorandum or Article to be noted in every copy	40	Alteration of memorandum or Article to be noted in every copy	Nil
16	Rectification of the name of the company	22	Rectification of the name of the company	Nil
17	Copies of Memorandum and Article to be given to members	39	Copies of Memorandum and Article to be given to members	Nil
18	Conversion of the companies already registered	32	Registration of unlimited company as limited, etc	Nil
19	Subsidiary company not to hold shares in its holding company	42	Membership of holding company	Nil
20	Service of documents	51	Service of documents of the company	Nil
		52	Service of documents of the registrar
		53	Service of documents and Proceedings
21	Authentication of documents, proceedings & contracts	54	Authentication of documents & proceedings	Nil
22	Execution of bill of exchange	47	Bills of exchange & promissory notes	Nil
23	Public offer & private placements	67	Construction of reference to offering shares or debenture to public, etc	Nil
24	Power of SEBI to regulate issue & transfer of securities	55A	Powers of SEBI	Nil
25	Documents containing offer of securities for sale to be deemed prospectus	64	Documents containing offer of shares or debentures for sale of deemed prospectus	Nil
26	Matters to be stated in prospectus	55	Dating of prospectus	Nil
		56	Matter to be stated and reported to be set out in prospectus
		57	Experts to be unconnected with formation or management of the company
		58	Expert’s consent to issue prospectus
		59	Penalty and interpretation
		60	Registration of the prospectus
		Schedule II	Matters to be specified in prospectus and reports to be set out therein
27	Variation in terms of contract or object in prospectus	61	Terms of contract mentioned in prospectus or statement in lieu of prospectus, not to be varied	Nil
28	Offer by sale of share by certain member of the company.	Nil	Nil	Nil
29	Public offer of securities to be Dematerialized form	68 B	Initial offer of securities to be in Dematerialized form in certain cases	Nil
30	Advertisement of prospectus	66	Newspaper advertisements of prospectus	Nil
31	Shelf prospectus	60A	Shelf prospectus	Nil
32	Red herring prospectus	60B	Information memorandum	Nil
33	Issue of application forms for securities	56 (3)	Matters to be stated and reports to be set out in prospectus	Nil
34	Criminal liability for misstatement in prospectus	63	Criminal liability for misstatement in prospectus	Nil
35	Civil liability for misstatement in prospectus	62	Civil liability for misstatement in prospectus	Nil
36	Punishment for fraudulently inducing persons to invest money	68	Penalty for fraudulently inducing persons to invest money	Nil
37	Action by affected person	Nil	Nil	Nil
38	Punishment for personation for acquisition, etc., of securities	68A	Personation for acquisition, etc., of Shares	Nil
39	Allotment of securities by company	69	Prohibition of allotment unless minimum subscription received.	Nil
		75	Return as to allotment
40	Securities to be dealt with in stock exchanges	73	Allotment of shares and debentures to be dealt in on stock exchange	Nil
		76	Power to pay certain commission and prohibition of payment of all other commission, discounts, etc
41	Global Depository Receipt	Nil	Nil	Nil
42	Offer or invitation for subscription of securities of private placement	67	Construction of reference to offering shares or debenture to public, etc	Nil
43	Kinds of share capital	2(46A)	Shares with differential right	Nil
		85	Two Kinds of share capital
		86	New issue of share capital to be only of two Kinds
44	Nature of shares or debentures	82	Nature of shares or debentures	Nil
45	Numbering of shares	83	Numbering of shares	Nil
46	Certificate of shares	84	Certificate of shares	Nil
47	Voting Rights	87	Voting Rights	Nil
49	Calls on shares of same class to be made on uniform basis	91	Calls on shares of same class to be made on uniform basis	Nil
50	Company to accept unpaid share capital, although not called up	92	Power of company to accept unpaid share capital, although not called up	Nil
51	Payment of dividend in proportion to amount paid-up	93	Payment of dividend in proportion to amount paid-up	Nil
52	Application of premiums received on issue of shares	78	Application of premiums received on issue of shares	Nil
53	Prohibition on issue of shares at discount	79	Power to issue shares at a discount	Nil
54	Issue of sweat equity shares	79A	Issue of sweat equity shares	Nil
55 except sub-section (3)	Issue and redemption of preference share ( Except Subsection 3)	80 and 80A (except Proviso to section 80A(1) and section 80 A(2))	Power to issue redeemable preference shares. Redemption of irredeemable preference shares, etc	Proviso to section 80A(1) and section 80A(2)
56	Transfer and Transmission of securities	108	Voting through electronic means	Nil
		108A	Restriction on acquisition of certain shared
		108 B	Restriction on transfer of shares
		108 C	Restriction on the transfer of shares of foreign companies
		108 D	Power of central government to direct companies not to give effect to the transfer
		108 E	Time within which refusal to be communicated
		108 F	Nothing in section 108 A to 108 D to apply to government companies, etc.
		108 G	Applicability of the provisions of section 108 A to 108 F
		108H	Construction of certain expression used in section 108 A to 108 G
		108 I	Penalty for acquisition or transfer of shares in contravention of Section 108 A to 108 D
		109,	Transfer by legal Representative
		110	Application by transfer
		113	Limitation of time for issue of shares
57	Punishment for personation of shareholder	116	Penalty for personation of shareholder	Nil
58	Refusal of registration and appeal against refusal	111	Power to refuse registration and appeal against refusal.	Nil
59	Rectification of register of members	111 A	Rectification of register on transfer	Nil
60	Publication of authorised, subscribed and paid-up capital.	148	Publication of authorised, as well as subscribed and paid-up capital	Nil
61 except proviso to clause (b) of sub-section (1)	Power of limited companies to alter its share capital (Except proviso to clause b of subsection 1)	94	Power of limited companies to alter its share capital	Nil
62 except sub-sections (4) to (6)	Further issue to share capital (Except subsection (4) to subsection (6) )	81 except sub-sections (4) to (7)	Further issue of capital [except sub-sections (4) to (7)]	sub-sections (4) to (7) of section 81 and section 94A
63	Issue of bonus shares	Proviso to 205 (3)	Dividend to be paid only out of Pocket [Proviso to subsection (3)]	Nil
64	Notice to be given to registrar for alteration of share capital	94A(3)	Share capital to stand increased where an order is made under section 81(4) (Subsection 3)	Nil
		95	Notice of consolidation of share capital, conversion of shares into stock, etc
		97	Notice of increase in share capital or of member
65	Unlimited company to provide for reserve share capital on conversion into limited company	98	Power of unlimited company to provide for reserve share capital on re- registration	Nil
67	Restrictions on purchase by the company or giving of loans by it for purchase of its shares	77	Restriction on Purchase by the company, or Loans by the company for Purchase of its own or it holding company’s shares	Nil
68	Power of company to purchase its own securities	77A	Power of the company to purchase its own shares	Nil
69	Transfer of certain sums to capital redemption reserve account	77AA	Transfer of certain sums to capital redemption reserve account	Nil
70	Prohibition for buy-back in certain circumstances	77B	Prohibition for buy-back in certain circumstances	Nil
71 except sub-sections (9) to (11)	Debentures (Except subsection 9 to subsection 11)	117	Debenture with voting right not to be issued hereafter	117B(4) and 117C (4) and (5)
		117A	Debenture with trust deed
		117B	Appointment of Debenture trustees and duties of debenture trustees
		117C	Liabilities of company to create securities and debenture redemption reserve
		118	Right to obtain copies of and inspect trust deed
		119	Liabilities of trustees for Debenture holder
		122 Except 117B(4) and 117C (4) and (5)	Specific performance contract to subscribe for debentures
72	Power to nominate	109A	Nomination of Shares	Nil
		109B	Transmission of shares
73	Prohibition on acceptance of deposits from public	58A	Deposits not to be invited without issuing an advertisement	Nil
		58AA	Small depositors
		58AAA	Default in acceptance or refund of deposits to be cognizable
		58B	Provision relating prospectus to apply to advertisement
		59	Penalty and interpretation
Sub-section (1) of section74	Repayment of deposit, etc accepted before commencement of this Act Subsection 1	Nil	Nil	Nil
76	Acceptance of deposits from public by certain companies	58A	Deposits not to be invited without issuing an advertisement	Nil
77	Duty to register charges, etc	125	Certain charges are to be avoided against liquidator or creditors unless registered.	Nil
		128	Particular in case of series of Debentures entitling holders Paripassu
		129	Particulars in case of commission etc, on Debentures
		132	Certificate of registration
		133	Endorsement of certificate o registration on debenture or certificate of debenture stock
		145	Application of Part to charges requiring registration under it but not under previous Law
78	Application for registration of the charge	134	Duty of company a regards registration and right of interested party.	Nil
79	Section 77 to apply in certain matter	127	Registration of charges on properties acquired subjected to charge	Nil
		135	Provisions to apply for Modification of charges
80	Date of notice of charge	126	Date of notice of charge	Nil
81	Register of charges to be kept by registrar	130	Register of charges to be kept by Registrar.	Nil
82	Company to report satisfaction of the charges	138	Company to report satisfaction and procedure thereafter	Nil
83	Power of registrar to make entries of satisfaction and release in absence of intimation from the company	139	Power of registrar to make entries of satisfaction and release in absence of intimation from company	Nil
		140	Copy of memorandum of satisfaction to be furnished to company
84	Intimation of appointment or receiver or manager	137	Entry in register of charge o appointment of receiver or manager	Nil
85	Company’s register of charges	131	Index to register of charges	Nil
		136	Copy of instrument creating charge to be kept by company at registered office
		143	Company’s register of charge
		144	Right to inspect copies of instruments creating charge and company’s register of charges
86	Punishment for contravention	142	Penalties	Nil
87	Rectification by the central government in register of charges	141	Rectification by Central Government of register of charges	Nil
88	Registers of the member, etc	150	Register of the members	Nil
		151	Index of the members
		152	Register and Index of the debenture holder
		152A	Register and Index of the beneficial owner
		153	Trust not to be entered on register
		153A	Appointment of Public trustee
		153B	Declaration as to shares and debentures held in trust
		157	Power for company to keep foreign register of members of debenture holders
		158	Provision as to foreign register
89	Declaration in respect of beneficial interest in any share	187C	Declaration by person not holding beneficial interest in any share	Nil
90	Investigation of beneficial ownership of shares in certain cases	187D	Investigation of beneficial ownership of hares in certain cases	Nil
91	Power to close register of members or debenture holders or other security holders	154	Power to close register of members or debenture holders	Nil
92	Annual return	159	Annual return to be made by the company having share capital	Nil
		160	Annual return to be made by the company not having share capital
		161	Further provision regarding Annual return and certificate to be annexed thereto
		162	Penalty and interpretation
		Sch V	Contents and Forms of Annual return of a company having share capital
93	Return to be filed with registrar in case promoters stake changes	Nil	Nil	Nil
94	Place of keeping and inspection of register, returns, etc	163	Place of Keeping and inspection of registers and returns	Nil
95	Registers etc to be evidence	164	Registers, etc to be evidence	Nil
96	Annual General meeting	166, 167	Annual General meeting	Nil
100	Calling of extraordinary general meeting	169 (9)	Calling of extraordinary general meeting on requisition	Nil
101	Notice of the meeting	171	Length of notice for calling the meeting	Nil
		172	Contents and manner of serving notice	Nil
102	Statement to be annexed to notice	173	Explanatory Statement to be annexed to notice	Nil
103	Quorum for meeting	174	Quorum for meeting	Nil
104	Chairman of meetings	175	Chairman of meetings	Nil
105	Proxies	176	Proxies	Nil
		Schedule IX	Form of Proxies
106	Restriction on voting rights	181	Restriction on exercise of voting right of members who have not paid calls etc.	Nil
		182	Restrictions on exercise of voting right in other cases to be void
		183	Right of member to his votes differently
107	Voting by show of hands	177	Voting to be by show of hands in first instance	Nil
		178	Chairman’s declaration of results of voting by show of hands to be conclusive
108	Voting through electronic means	Nil	Nil	Nil
109	Demand for poll	179	Demand for Poll	Nil
		180	Time of Taking Poll
		184	Scrutineers at poll
		185	Manner of taking Poll and result thereof
110	Postal ballot	192A	Passing of the resolution for Postal Ballot	Nil
111	Circulation of members resolution	188	Circulation of members resolution	Nil
112	Representation of president & governors meetings	187A	Representation of President & Governors meetings of companies of which they are members	Nil
		187 B	Exercise of voting rights in respect of shares held in trust.
113	Representation of corporations at meetings of companies & of creditors	187	Representation of corporations at meetings of companies & of creditors	Nil
114	Ordinary & special resolutions	189	Ordinary & special resolutions	Nil
115	Resolution requiring special notice	190	Resolution requiring special notice	Nil
116	Resolutions passed at adjourned meeting	191	Resolutions passed at adjourned meeting	Nil
117	Resolution and agreements to be filed	192	Registration of certain resolution and agreements	Nil
118	Minutes of proceedings of general meeting, meeting Board of directors and other meeting and resolution passed by the postal ballot	193	Minutes of proceeding of general meeting and of Board and other Meeting	Nil
		194	Minutes to be evidence
		195	Presumption to be drawn and Signed
		197	Publication of reports of Proceedings of general meeting
119 (except subsection (4))	Inspection of the minutes book of general meeting (Except subsection 9)	196	Inspection of the minutes book of general meeting	Nil
120	Maintenance and inspection of documents in electronic form	Nil	Nil	Nil
121	Report on annual general meeting	Nil	Nil	Nil
122	Applicability of this chapter to one person company	Nil	Nil	Nil
123	Declaration of dividend	205	Dividend to be paid only out of Profit	Nil
		Sub-section (3) of section 205A	Unpaid dividend to be transferred to special dividend account (Sub-section (3))
126	Right to dividend, Rights Shares and bonus shares to be held in abeyance pending registration of transfer of shares	206	Dividend not to be paid except to registered shareholders or to their order or to Banker	Nil
127	Punishment for failure to distribute dividends	207	Penalty for failure to distribute dividends within 30 days	Nil
128	Books of account, etc to be kept by the company	209	Books of account to be kept by company	Nil
		214	Rights of holding company’s representatives and members
129	Financial Statement	210	Annual accounts and balance-sheet	Nil
		211	Form and contents of balance-sheet and profit and loss account
		212	Balance-sheet of holding company to include certain particulars as to its subsidiaries
		213	Financial year of holding company and subsidiary
		221	Duty of officer to make disclosure of payments, etc
		222	Construction of references to documents annexed to accounts
		223	Certain companies to publish statement in the Form in Table F in Schedule I
133	Central Government to prescribe Accounting Standards	211(3C)	Form & contents of Balance sheet and Profit and Loss account	Nil
134	Financial Statement, Board report,etc	215	Authentication of balance-sheet and profit and loss account	Nil
		216	Profit and loss account to be annexed and auditors’ report to be attached to balance-sheet
		217	Board’s report
		218	Penalty for improper issue, circulation or publication of balance-sheet or profit and loss account
135	Corporate social responsibility	Nil	Nil	Nil
136	Right of members to copies of audited financial statement	219	Right of member to copies of balance-sheet and auditors’ report	Nil
137	Copies of audited financial statement to be filed with registrar	220	Three copies of balance-sheet, etc., to be filed with Registrar	Nil
138	Internal Audit	Nil	Nil	Nil
139	Appointment of the Auditors	224	Appointment and remuneration of auditors	Nil
		224A	Auditor not to be appointed except with the approval of the company by special resolution in certain cases
		619	Application of sections 224 to 233 to Government companies
140 [except second proviso to sub-section (4) and sub-section (5)	Removal resignation of auditor and giving of special notice Except send proviso to subsection 4 and subsection 5	225 except proviso to subsection	Provisions as to resolutions for appointing or removing auditors (except proviso to subsection)	Proviso to sub-section (3) of section 225
141	Eligibility qualifications an disqualification of auditors	226	Qualifications and disqualifications of auditors	Nil
142	Remuneration of auditors	224(8)	The remuneration of the auditors of a company	Nil
143	Power and duties of the auditors and auditing standards	227	Powers and duties of auditors	Nil
		228	Audit of accounts of branch office of company
		263A	Sections 177, 255, 256 and 263 not to apply in relation to companies not carrying business for profit, etc.
144	Auditor not to render certain services	Nil	Nil	Nil
145	Auditors to sign audit reports, etc	229	Signature of audit report, etc.	Nil
		230	Reading and inspection of auditor’s report
146	Auditor to attend general meeting	231	Right of auditor to attend general meeting	Nil
147	Punishment for contravention	232	Penalty for non-compliance with sections 225 to 231.	Nil
		233	Penalty for non-compliance by auditor with sections 227 and 229
		233A	Power of Central Government to direct special audit in certain cases
148	Central government to specify audit of items of cost in respect of certain companies	233B	Audit of cost accounts in certain cases	Nil
149	Company to have Board of directors	252	Minimum number of directors	Nil
		253	Only individuals to be directors
		258	Right of company to increase or reduce the number of directors
		259	Increase in number of directors to require Government sanction
150	Manner of selection of independent directors and maintenance of databank of independent Directors	Nil	Nil	Nil
151	Appointment of director elected by small shareholders	Proviso to sub- section (1) of section 252	Minimum number of directors (Proviso to sub- section (1) – Directors elected by small shareholders)	Nil
152	Appointment of directors	254	Subscribers of memorandum deemed to be directors	Nil
		255	Appointment of directors and proportion of those who are to retire by rotation
		256	Ascertainment of directors retiring by rotation and filling of vacancies
		264	Consent of candidate for directorship to be filed with the company and consent to act as director to be filed with the registrar
153	Application for allotment of directors identification number	266A	Application for allotment of Director Identification Number	Nil
154	Allotment for allotment of directors identification number	266B	Allotment of Director Identification Number	Nil
155	Prohibition to obtain more than one directors identification number	266C	Prohibition to obtain more than one Director Identification Number	Nil
156	Director to intimate Directors identification number	266D	Obligation of director to intimate Director Identification Number to concerned company or companies.	Nil
157	Company to inform Directors identification number to registrar	266E	Obligation of company to inform Director Identification Number to Registrar.	Nil
158	Obligation to indicate Directors identification number	266F	Obligation to indicate Director Identification Number	Nil
159	Punishment for contravention	266G	Penalty for contravention of provisions of section 266A or section 266C or section 266D or section 266E.	Nil
160	Right of person other than retiring directors to stand for directorship	257	Right of persons other than retiring directors to stand for directorship	Nil
161	Appointment of additional director, alternate director, nominee director	260	Additional director	Nil
		262	Filling of casual vacancy among directors
		313	Appointment & term of office of alternate director
162	Appointment of directors to be voted individually	263	Appointment of directors to be voted individually	Nil
163	Option to adopt principle of proportional representation for appointment of director	265	Option to company to adopt proportional representation for appointment of director	Nil
164	Disqualification of appointment of director	202	Undischarged insolvent not to manage companies	Nil
		274	Disqualifications of directors
165	Number of directorships	275	No person to be a director of more than fifteen companies	Nil
		276	Choice to be made by director of more than fifteen companies at commencement of Act
		277	Choice by person becoming director of more than fifteen companies after commencement of Act
		278	Exclusion of certain directorships for the purposes of sections 275, 276 and 277
		279	Penalty
166	Duties of the directors	312	Prohibition of assignment of office by directors	Nil
167	Vacation of office of the directors	283	Vacation of office by directors	Nil
168	Resignation of director	Nil	Nil	Nil
169 except sub-section (4)	Removal of Directors (Except subsection 4)	284 except sub-section (4)	Removal of directors (except sub-section (4))	Sub-section (4) of section 284
170	Register of directors and key managerial personnel and their shareholding	303	Register of directors, etc.	Nil
		307	Register of directors’ shareholdings, etc
171	Member right to inspect	304	Inspection of the register	Nil
172	Punishment	Nil	Nil	Nil
173	Meetings of Board	285	Board to meet at least once in every three calendar months	Nil
		286	Notice of meetings
174	Quorum for meeting of Board	287	Quorum for meetings	Nil
		288	Procedure where meeting adjourned for want of quorum
175	Passing of resolution by circulation	289	Passing of resolutions by circulation	Nil
176	Defects in appointment of directors not to invalidate actions taken	290	Validity of acts of director	Nil
177	Audit committee	292A	Audit Committee	Nil
178	Nomination and remuneration committee and stakeholders relationship committee	Nil	Nil	Nil
179	Power of the Board	291	General powers of Board	Nil
		292	Certain powers to be exercised by Board only at meeting
180	Restrictions on powers of board	293	Restrictions on powers of board	Nil
181	Company to contribute to bona fide & charitable funds etc.	Nil	Nil	Nil
182	Prohibitions and restrictions regarding political contributions	293A	Prohibitions and restrictions regarding political contributions	Nil
183	Power of Board and other persons to make contributions to National Defense Fund etc.	293B	Power of Board and other persons to make contributions to National Defense Fund etc.	Nil
184	Disclosure of interest by director	299	Disclosure of interests by director	Nil
		305	Duty of directors, etc., to make disclosure
185	Loan to directors etc.	295	Loans to directors etc.	Nil
		296	Application of section 295 to book debts in certain cases
186	Loan and investment by the company	372A	Inter-corporate loans and investments	Nil
187	Investment of the company to be held in its own name	49	Investments of company to be held in its own name	Nil
188	Related party transactions	294	Appointment of sole selling agents to require approval of company in general meeting	Nil
		294A	Prohibition of payment of compensation to sole selling agents for loss of office in certain cases
		294AA	Power of Central Government to prohibit the appointment of sole selling agents in certain cases
		297	Board’s sanction to be required for certain contracts in which particular directors are interested
		314	Director, etc. not to hold office or place of profit
189	Register of contract and arrangement in which directors are interested	301	Register of contracts, companies and firms in which directors are interested	Nil
190	Contract of employment with managing or whole time directors	302	Disclosure to members of director’s interest in contract appointing manager, managing director	Nil
191	Payment to director for loss of office, etc in connection with transfer of undertaking, property or share	319	Payment to director, etc., for loss of office, etc., in connection with transfer of undertaking of property	Nil
		320	Payment to director for loss of office, etc., in connection with transfer of shares
		321	Provisions supplementary to sections 318, 319 and 320
192	Restrictions on non-cash transactions involving directors	Nil	Nil	Nil
193	Contract by one person company	Nil	Nil	Nil
194	Prohibition on forward dealings in securities of company by director or key managerial personnel	Nil	Nil	Nil
195	Prohibition on insider trading in securities	Nil	Nil	Nil
196	Appointment of Managing Director whole time director or manager	197A	Company not to appoint or employ certain different categories of managerial personnel at the same time	Nil
		267	Certain persons not to be appointed managing directors
		311	Increase in remuneration of managing director on reappointment or appointment after Act to require Government Sanction
		317	Managing director not to be appointed for more than five years at a time
		384	Firm or body corporate not to be appointed manager
		385	Certain persons not to be appointed managers
		388	Application of sections 269, 310, 311, 312 and 317 to managers
197	Overall maximum managerial remuneration and managerial remuneration in case of inadequate profits	198	Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of Profits	Nil
		201	Avoidance of provisions relieving liability of officers and auditors of company
		309	Remuneration of directors
		310	Provision for increase in remuneration to require Government sanction
		387	Remuneration of manager
198	Calculation of profits	349	Determination of net profits	Nil
199	Recovery of the remuneration in certain cases	Nil	Nil	Nil
200	Central government or the company to fix limit of the remuneration	637AA	Power of Central Government to fix a limit with regard to remuneration	Nil
201	Forms of and procedure in relation to certain applications	640B	Forms of, and procedure in relation to, certain applications	Nil
202	Compensation for loss of office of managing or whole time director or manager	318	Compensation for loss of office not permissible except to managing or whole time director or to directors who are managers	Nil
203	Appointment of the key managerial personnel	269	Appointment of managing or whole-time director or manager to require Government approval only in certain cases	Nil
		316	Number of companies of which one person may be appointed managing director
		386	Number of companies of which a person may be appointed manager
204	Secretarial audit in the bigger companies	Nil	Nil	Nil
205	Functions of the company secretary	Nil	Nil	Nil
206	Power to call for information, insect books and conduct inquiries	234 [except sub-section (8)]	Power of Registrar to call for information or explanation (except sub-section (8))	Nil
207	Conduct of inspection and inquiry	209A	Inspection of books of accounts, etc. of companies	Nil
208	Report on inspection made	Nil	Nil	Nil
209	Search and seizure	234A	Seizure of documents by Registrar	Nil
210	Investigation into affairs of the company	235	Investigation of affairs of a company	Nil
211	Establishment of serious fraud investigation office	Nil	Nil	Nil
212 [except subsection (8) to (10)	Investigation into affairs of the company by Serious fraud investigation office (except reference of subsection 10 of section 66, subsection 5 of section 140, section 123, subsection 1 of section 251, subsection 3 of section 339,made in subsection 6 and also in subsection 8 to 10)	Nil	Nil	Nil
214	Security for payment of costs and expense of investigation.	236	Application by members to be supported by evidence and power of call for security	Nil
215	Firm, body corporate or association not to be appointed a inspector	238	Firm, body corporate or association not to be appointed as inspector	Nil
216 [except subsection (2)]	Investigation of ownership of the company (Except subsection 2)	247 [except sub-section 1A]	Investigation of ownership of company (except sub-section 1A)	Sub-section (1A) of section 247
217	Procedure, power etc of inspector	240	Production of documents and evidence	Nil
219	Power of the inspector to conduct investigation into affair of the related companies	239	Power of inspectors to carry investigation into affairs of related companies, or of managing agent or associate	Nil
220	Seizure of the documents by inspector	240A	Seizure of documents by inspector	Nil
223	Inspector’s report	241	Inspectors’ report	Nil
		246	Inspectors’ report to be evidence
224 [except sub-section (2) and (5)]	Actions to be taken in pursuance of inspectors report (Except subsection 2 and 5)	242	Prosecution	Section 243
		244	Proceedings for recovery of damages or property
225	Expenses of investigation	245	Expenses of investigation	Nil
228	Investigation of the foreign company	Sub-section (8) of Section 234	Power of Registrar to call for information or explanation (Sub section-8)	Nil
229	Penalty for furnishing false statement, mutilation, destruction of documents	Nil	Nil	Nil
366	Company cable of being registered	565	Companies capable of being registered	Nil
367	Certificate of registration of existing companies	574	Certificate of registration of existing companies	Nil
368	Vesting of property on registration	575	Vesting of property on registration	Nil
369	Saving of existing liabilities	576	Saving for existing liabilities	Nil
370 except proviso]	Continuation of pending legal proceedings (Except the proviso)	577 except proviso	Continuation of pending legal proceedings (except proviso)	Proviso to section 577
371	Effect of registration under this part	578	Effect of registration under Part	Nil
374	Obligations of the companies registering under this part.	Nil	Nil	Nil
379	Application of act to foreign companies	Nil	Nil	Nil
380	Documents etc to be delivered to registrar by foreign companies	592	Documents, etc., to be delivered to Registrar by foreign companies carrying on business in India	Nil
		593	Return to be delivered to Registrar by foreign company where documents, etc., altered
381	Accounts of foreign company	594	Accounts of foreign company	Nil
382	Display of name, etc. of foreign company	595	Obligation to state name of foreign company. Whether limited, and country where incorporated	Nil
383	Service on foreign company	596	Service on foreign company	Nil
384	Debentures, annual return, registration of charges, books of accounts, and their inspection	600	Registration of charges, appointment of receiver and books of account	Nil
385	Fees for registration of the documents	601	Fees for registration of documents under Part	Nil
386	Interpretation	602	Interpretation of foregoing section of part	602
387	Interpretation (Clause a)	603	Dating of prospectus and particulars to be contained therein	Nil
388	Dating of prospectus and particulars to be contained therein	604	Provisions as to expert’s consent and allotment	Nil
389	Provisions as to expert’s consent and allotment	605	Registration of prospectus	Nil
390	Registration of prospectus	605A	Offer of Indian Depository Receipts	Nil
391 (1)	Offer of Indian depository receipts	607	Civil liability for mis-statements in prospectus	Nil
392	Application of section 34 and	598	Penalties	Nil
	36 and chapter XX Subsection 1	606	Penalty for contravention of sections 603, 604 and 605.
393	Punishment for contravention	599	Company’s failure to comply with Part not to affect its liability under contracts, etc.	Nil
394	Annual reports on Government companies	619A	Annual reports on Government companies	Nil
395	Annual reports where one or more state governments are member of companies	Nil	Nil	Nil
396	Registration offices	609	Registration Offices	Nil
397	Admissibility of certain documents as evidence	610A	Admissibility of micro films, facsimile copies of documents, computer printouts and documents on computer media as documents and as evidence	Nil
398	Provisions relating to fling of applications, documents, inspection, etc in electronic form	610B	Provisions relating to filing of applications, documents inspection, etc. Through Electronic form	Nil
399 except reference of word Tribunal in sub-section (2)	Inspection production and evidence of the documents kept by registrar (Except reference of the word tribunal in subsection 2)	610	Inspection, production and evidence of documents kept by registrar	Nil
400	Electronic form to be exclusive, alternative or in addition to physical form	Nil	Nil	Nil
401	Provision of value added services through electronic form	610D	Providing of value added services through electronic form	Nil
402	Application of provision information technology Act, 2000	610E	Application of provision of act 21 of 2000.	Nil
403	Fees for filing etc	611	Fees in schedule x to be paid	Nil
		Schedule X	Table of fees to be paid to the registrar
404	Fees etc to be credited into public account	612	Fees, etc., paid to Registrar and other officers to be accounted for to Central Government	Nil
405	Power of Central Government to direct companies to furnish information or statistics	615	Power of Central Government to direct companies to furnish information or statistics	Nil
406		620A	Power to modify Act in its application to Nidhis, etc	Nil
407	Definitions	10FD	Qualification for appointment of president and members	Nil
408	Constitution of National Company Law Tribunal	10FB	Constitute Of National Company Law Tribunal	Nil
		10FC	Composition Of Tribunal
409	Qualification of president & members of tribunal	10FD	Qualification for appointment of president and members.	Nil
410	Constitution of Appellate Tribunal	10FR	Constitution of Appellate tribunal	Nil
411	Qualification of chairpersons & members of Appellate Tribunal	Nil	Nil	Nil
412	Selection of members of tribunal & Appellate Tribunal	10 FX	Selection committee	Nil
413	Term of office of President, Chairperson and other members	10 FE	Term of office of President and members	Nil
		10FT	Term of office of Chairperson and members
414	Salary, allowances and other terms and conditions of service of members	10FG	Salary, allowances and other terms and conditions of service of President and other members.	Nil
		10 FW	Salary, allowances and other terms and conditions of service of Chairperson and members
439	Offences to be non-cognizable	621	Offences against Act to be cognizable only on complaint by Registrar, shareholder or Government	Nil
		624	Offences to be non- cognizable
442	Meditation and conciliation panel	Nil	Nil	Nil
443	Power of Central Government to appoint company prosecutors	624A	Power of Central Government to appoint company prosecutors	Nil
444	Appeal against acquittal	624B	Appeal against acquittal	Nil
445	Compensation for accusation without reasonable cause	Nil	Nil	Nil
446	Application of fines	626	Application of fines	Nil
447	Punishment for fraud	Nil	Nil	Nil
448	Punishment for false statements	628	Punishment for false statements	Nil
449	Punishment for false evidence	629	Punishment for false evidence	Nil
450	Punishment where no specific penalty or punishment is provided	629A	Penalty where no specific penalty is provided elsewhere in the act	Nil
451	Punishment in case of repeated default	Nil	Nil	Nil
452	Punishment for wrongful withholding of property	630	Punishment for wrongful withholding of property	Nil
453	Punishment for improper use of “Limited” or “ private limited”	631	Penalty for improper use of “Limited” or “Private limited”	Nil
454	Adjudication of penalties	Nil	Nil	Nil
455	Dormant company	Nil	Nil	Nil
456	Protection of action taken in good faith	635A	Protection of action taken in good faith	Nil
457	Non-disclosure of information in certain cases	635AA	Non-disclosure of information in certain cases	Nil
458	Delegation by Central Government of its powers and functions	637	Delegation by Central Government of its powers and functions under Act	Nil
459	Powers of Central Government or Tribunal to accord approval, etc., subject to conditions and to prescribe fees on applications	637AA	Power of central government to fix a limit with regards to remuneration	Nil
460	Condonation of delay in certain cases	637B	Condonation of delays in certain cases	Nil
461	Annual report by Central Government	638	Annual report by Central Government	Nil
462	Power to exempt a class or classes of companies from provisions of this Act	Nil	Nil
463	Power of court to grant relief in certain cases	633	Power of court to grant relief in certain cases	Nil
464	Prohibition of association or partnership of persons exceeding certain number	11	Prohibition of associations and partnerships exceeding certain number	Nil
467	Power of Central Government to amend schedules	641	Power to alter Schedules	Nil
468	Power of Central Government to make rules relating to winding up	643	Powers of Central Government to make rules relating to winding up	Nil
469	Power of Central Government to make rules	642	Power of Central Government to make rules	Nil
470	Power to remove difficulties	Nil	Nil	Nil
Schedule I	Memorandum and Articles of association of the company	Schedule I	Memorandum and Articles of association of the company	Nil
Schedule II	Useful lives to calculate depreciation	Schedule XIV	Rates of depreciation	Nil
Schedule III	General instruction for preparation of the balance sheet and profit and loss of a company	Schedule VI	General instruction for preparation of the balance sheet and profit and loss of a company	Nil
Schedule IV	Code for independent directors	Nil	Nil	Nil
Schedule V	Conditions to be fulfilled for the Appointment of a managing or whole time director or a manager without the approval of the central government	XIII	Conditions to be fulfilled for the Appointment of a managing or whole time director or a manager without the approval of the central government	Nil
Schedule VI	Infrastructural Projects/ facilities	Nil	Nil	Nil

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