Super Secretarial Checklist under Companies Act, 1956

Sr. No.

Relevant Section of Companies Act, 1956

                                  Provision/Requirement

1.

Section-49

To maintain register of Investments

2.

Rule-7 of Deposit Rules

To maintain register of Deposits

3.

Section-77A

To maintain register of Securities bought back

4.

Section-136

To maintain copies of instruments creating charge

5.

Section-143

To maintain register of Charge

6.

Section-150

To maintain register of Members

7.

Section-151

To maintain index of Members

8.

Section-152

To maintain register and index of Debenture

9.

Section-157

To maintain foreign register of Members or Debenture holders

10.

Section-163

To maintain all registers, returns, minutes, account books, annual returns etc at the registered office.

11.

Section-193

To maintain Minutes book

12.

Section-209

To maintain Books of Account at the registered office.

13.

Section-301

To maintain register of particular of contracts

14.

Section-303

To maintain register of Directors, MD and Secretary

15.

Section-307

To maintain register of Directors’ shareholding

16.

Section-372A

To maintain register of Investment/ Loan/ Guarantee made.

17.

Rules-7 of certificate rules

To maintain register of renewed share certificate

18.

Rule-4 of Record destruction

To maintain register of record destroyed

19.

To maintain register of inspection.

20.

To maintain register of Director’ Attendance

21.

To maintain register of shareholders Attendance

22.

To maintain register of proxies.

23.

To maintain register of transfers

24.

Section-161

Whether properly signed annual return is filed within 60 days of Annual General Meeting.

25.

Section 220

Whether Balance Sheet adopted at AGM and three copies are filed with ROC within 30 days of  Annual General Meeting

26.

Section-75

If shares allotted during the year, check whether form-2 filed with ROC within 30 days of allotment.

27.

Section-192

Any resolution or Agreement falling under section 192 filed with ROC in form-23 within 30 days of passing.

28.

Section-192A

Check if any resolution passed by postal ballot whether all requirements are complied with?

29.

Section-125

If any charge created during the year check whether form-8 file with ROC within 30 days of creation.

30.

Section-135

If any charge modified during the year check whether form-8 file with ROC within 30 days of modification.

31.

Section-138

If any charge satisfied during the year check whether form-8 file with ROC within 30 days of satisfaction.

32

Section-58A & Deposit Rules

Where company raise any deposit, check whether duly certified (by Auditor) return filed with ROC and RBI before 30^th June.

33.

Section-58A

Any default made regarding repayment of deposit check whether intimation sent to CLB with in 60 days of default.

34.

If there is any change in the Authorised capital during the year check whether form-5 filed with ROC or not.

35.

Where there a change has occurred in the address of registered office, check whether form-18 filed with ROC.

36.

Where any order from CLB or Court received during the year, check whether the same is filed with ROC with in 30 days of receipt in form-21.

37.

Section-77A

Where any security bought back during the year, whether form 4A and 4C filed with ROC.

38.

Section-81

Whether any new shares, sweat equity shares, ESOP, Debenture, preference shares, Bonus shares issued during the year. Check the compliance of necessary provisions.

39.

Section-80

Whether any shares redeemed during the year, whether form-5 filed with ROC

40.

Section-58A & Deposit Rules

Check whether any new deposit accepted during the year by private company from directors or members with appropriate declarations.

41.

Section-17, 31

Check whether any change occurred in MOA for shifting of registered office, object clause, capital clause or name clause during the year.

42.

Section-108, 113

Whether any share transfer or transmission occurred during the year and certificate delivered with in time.

43

Share certificate Rules

Where any duplicate share certificate issued check whether proper procedure complies with or Not with board sanction.

44.

Where company is a private company, check whether paid up capital is more than 1 Lakh? Also check whether company invites public to subscribe or accept any deposit from any one other than director, member or their relative.

45.

Section-154

Check if any book closure during the year for dividend etc. Check whether 7 days notice given. Dividend Register not to be closed for more then 30 days and aggregating to more than 45 days in a year.

46.

Section-171 to 193

Check whether AGM held with in 15 months of last AGM and held on working day during working hours. Provisions of notice, explanatory statement, quorum, chairman, proxy, attendance, register of directors’ shareholding and minutes are complied with.

47.

Section-171

Whether notice was sent before 21 days of AGM with balance sheet and directors’ report.

48.

Section-193

Whether minutes are recorded in the minute’s books of general meeting.

49.

Section-169

If any Extra-ordinary general meeting held during the year, check whether all provisions of general meeting are complied with.

50.

Section-205 and 206

If any dividend declared, whether amount deposited with in 5 days in separate bank account and paid within 30 days of declaration under section-207.

51.

Section-205A

Check whether any dividend in abeyance during the year.

52.

Section205C

If any dividend declared is 7 years old check whether the funds transferred to the Investor Education and protection fund and form no.1 filed.

53.

Section-217

Check whether board approved directors’ report and authorised chairman or other director to sign and also check whether directors’ responsibility statement included.

54.

Section-255, 256, 257, 260, 262, 274, 278, 283, 284 

Whether provision’s of director’s appointment, re-appointment, removal if any and resignation, consent, by rotation, disqualification and register are complied. 

55.

Section-269 and Schedule-XIII

Whether any MD, WTD or Manager appointed during the year. Check whether terms as per Schedule XIII or Central Govt. approval taken.

56.

Schedule-XIII

Where any Whole Time Director/MD appointed during the year, check if form 25C filed with ROC within 90 days.

57.

Section-285

Check the number of board meetings held during the year. Whether notice was sent and attendance of board members recorded.

58.

Section-287

Check whether quorum was present during all the meetings of board of directors?

59.

Section-289

Check whether any resolution was passed by circulation. If yes then check all the provisions of Section-289 complied with.

60.

Sction-293(1)(d)

Check whether borrowings are within limits? Check whether special approval of members obtained for excess borrowing and form-23 is filed with in 30 days.

61.

Section-294AA

Whether any Sole selling Agent was appointed during the year with approval of board or shareholders. Approval of Central Govt. is taken if paid up capital is more then 50 Lakhs?

62.

Section-295

Whether any loans given to directors or his interested relative, firm or company? Check previous approval of taken from Central Govt. (Not applicable to a private company)

63.

Section-297

Check whether any transaction during the year where any director is interested? Whether prior Regional Directors’ approval is taken if paid up capital is more then Rs. 1 Crore.

64.

Section-299

Form 24AA received from all the directors, whether entered in to register before close of financial year.

65.

Section-299

Whether all directors have disclosed their interest in form-24AA before end of financial year, recorded in appropriate register and put up to board?

66.

Section-289+ 193

Check whether in all meetings quorum was present, circular resolution noted, previous minutes got confirmed, minutes entered into minute book and signed.

67.

Section-301

Check whether all contracts in which directors are interested is entered in to register and vote of each director is maintained? Whether previous approval of Central Govt. taken under section 297.

68.

Section-305

Check whether any new directorship intimated by any director during the year.

69.

Section-307

Check whether register of directors’ shareholding maintained or not.

70.

Section-314

Check if any director or relative or person referred had any place of profit. Approval of board and members taken. Whether Central Govt. approval taken under section 314(1B), if required.

71.

Section-372A

Check whether any loan or guarantee was given during the year. Register regarding inter-corporate loans and investment maintained or not. 

72.

Section-383A

Check if paid up capital of the company is between 10 lakhs to 5 crore, whether compliance certificate was filed with ROC with in 30 days of AGM.

73.

Approvals

Whether necessary approvals from ROC, CLB, Central Govt., Regional director obtained.

74.

Section-417

Check if company has received any deposit during the year from any of its employee and whether the same has been deposited as per law.

75.

Section-418

Whether company has its own trust for P.F., and whether the same has been deposited within 15 days as per law along with all contributions.

76.

Check whether any prosecution initiated or show cause notice received or compounding done during the year.

77.

Beneficial Interest Rule

Check if any person holding shares in trust whether form I, II and III filed with ROC.