Under Section 166 Companies Act 2013, the DUTIES of a director include duties of GOOD FAITH and DUE CARE. Which of the following is NOT a statutory duty under Section 166?

1. Section 166 Companies Act 2013 enumerates duties of directors: (1) act in accordance with articles; (2) act in good faith to promote objects of the company for benefit of members as a whole, employees, shareholders, community, environment; (3) exercise duties with due and reasonable CARE, SKILL and DILIGENCE and INDEPENDENT JUDGMENT; (4) not to involve in conflict of interest situations; (5) not to achieve any undue gain or advantage; (6) not to assign his office; penalty for contravention. 2. There is NO statutory duty to achieve a minimum return on capital — that is a commercial expectation, not a Section 166 duty. 3. Hence option D is NOT a Section 166 duty. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 166_