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Section 88 Companies Act 2013 requires every company to maintain registers of:

Aonly its directors and Key Managerial Personnel, no other registers needed (cf. Companies Act 2013, Section 88)
Bonly the issued share capital structure, with no obligation for additional registers (cf. Companies Act 2013, Section 88)
Cregister of members; register of debenture-holders; register of any other security holders; including foreign register if any
Donly registers maintained by the Statutory Auditor in regard to internal controls (cf. Companies Act 2013, Section 88)
Answer & Solution
Correct answer: C. register of members; register of debenture-holders; register of any other security holders; including foreign register if any
1. Section 88(1) Companies Act 2013: 'Every company shall keep and maintain the following registers in such form and in such manner as may be prescribed, namely: (a) register of members indicating separately for each class of equity and preference shares held; (b) register of debenture-holders; (c) register of any other security holders.' 2. Section 88(2) permits a foreign register containing the names of members residing outside India. 3. Section 88(3): each register and index of names shall be kept at the registered office of the company. 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 88_
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