Section 88 — Register of Members and Other Securities Holders
Section 88 Companies Act 2013: rules for register of members, debenture-holders, foreign register & penalties — explained simply for CA Inte
Paper 2 — Corporate & Other Laws · Chapter
Management & Administration
Companies Act 2013 sections 88–122 covering registers, annual return, general meetings, voting, resolutions and minutes. High-weight chapter — expect 8–10 marks per attempt.
10 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Section 92 — Annual Return
Section 92 Companies Act 2013: Annual return filing rules, MGT-7 contents, 60-day deadline, penalties up to ₹2 lakh — explained for CA Inter
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3
Section 96 — Annual General Meeting
Section 96 Companies Act 2013: AGM rules on timing (6/9 months), venue, 15-month gap, and RoC extension — key for CA Inter May 2026 exams.
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4
Section 100 — Calling of Extra-ordinary General Meeting
Section 100 Companies Act 2013: How members can requisition an EGM, the 21-day/45-day/3-month rule, and what happens when the Board defaults
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5
Section 101 — Notice of Meeting
Section 101 Companies Act 2013 explained: 21-day notice rule for general meetings, short notice consent thresholds (95%), and who must recei
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6
Section 108 — Voting Through Electronic Means
Section 108 Companies Act 2013 explained: e-voting rules, which companies must comply, and exam tips for CA Inter May 2026.
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7
Section 110 — Postal Ballot
Section 110 Companies Act 2013: when postal ballot is mandatory vs optional, the e-voting exception, and its legal effect — key for CA Inter
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8
Section 117 — Resolutions and Agreements to be Filed
Section 117 Companies Act 2013: which resolutions must be filed with ROC within 30 days, penalty for default, and key exam traps for CA Inte
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9
Section 118 — Minutes of Proceedings of Meetings
Section 118 Companies Act 2013 explained: minutes of meetings rules, Chairman's discretion, penalties & tampering punishment for CA Inter Ma
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10
Section 121 — Report on Annual General Meeting
Section 121 Companies Act 2013: Listed companies must file AGM report within 30 days or face penalties up to ₹5 lakh. Key CA Inter exam topi
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