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Sections 201 to 250 of Companies Act, 1956

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HomeBrud.gifIndian LawBrud.gifActsBrud.gifCompanies Act, 1956Brud.gifSections 201 to 250 of Companies Act, 1956

This page deals with Sections 201 to 250 of the Companies Act, 1956.

  • Section 201: Avoidance of provisions relieving liability of officers and auditors of company
  • Section 202: Undischarged insolvent not to manage companies
  • Section 203: Power to restrain fraudulent person from managing companies
  • Section 204: Restriction on appointment of firm or body corporate to office or place of profit under a company
  • Section 205: Dividend to be paid only out of profits
  • Section 205A: Unpaid dividend to be transferred to special dividend account
  • Section 205B: Payment of unpaid or unclaimed dividend
  • Section 205C: Establishment of Investor Education and Protection Fund
  • Section 206: Dividend not to be paid except to registered share-holders or to their order or to their bankers
  • Section 206A: Right to dividend rights, rights shares and bonus shares to be held in abeyance pending registration of transfer of shares
  • Section 207: Penalty for failure to distribute dividends within thirty days
  • Section 208: Power of company to pay interest out of capital in certain cases
  • Section 209: Books of account to be kept by company
  • Section 209A: Inspection of books of accounts, etc. of companies
  • Section 210: Annual accounts and balance-sheet
  • Section 210A: Constitution of National Advisory Committee on Accounting Standards
  • Section 211: Form and contents of balance-sheet and profit and loss account
  • Section 212: Balance-sheet of holding company to include certain particulars as to its subsidiaries
  • Section 213: Financial year of holding company and subsidiary
  • Section 214: Rights of holding company's representatives and members
  • Section 215: Authentication of balance-sheet and profit and loss account
  • Section 216: Profit and loss account to be annexed and auditors' report to be attached to balance-sheet
  • Section 217: Board's report
  • Section 218: Penalty for improper issue, circulation or publication of balance-sheet or profit and loss account
  • Section 219: Right of member to copies of balance-sheet and auditors' report
  • Section 220: Three copies of balance-sheet, etc., to be filed with Registrar
  • Section 221: Duty of officer to make disclosure of payments, etc.
  • Section 222: Construction of references to documents annexed to accounts
  • Section 223: Certain companies to publish statement in the Form in Table F in Schedule I
  • Section 224: Appointment and remuneration of auditors
  • Section 224A: Auditor not to be appointed except with the approval of the company by special resolution in certain cases
  • Section 225: Provisions as to resolutions for appointing or removing auditors
  • Section 226: Qualifications and disqualifications of auditors
  • Section 227: Powers and duties of auditors
  • Section 228: Audit of accounts of branch office of company
  • Section 229: Signature of audit report, etc.
  • Section 230: Reading and inspection of auditor's report
  • Section 231: Right of auditor to attend general meeting
  • Section 232: Penalty for non-compliance with sections 225 to 231.
  • Section 233: Penalty for non-compliance by auditor with sections 227 and 229
  • Section 233A: Power of Central Government to direct special audit in certain cases
  • Section 233B: Audit of cost accounts in certain cases
  • Section 234: Power of Registrar to call for information or explanation
  • Section 234A: Seizure of documents by Registrar
  • Section 235: Investigation of affairs of a company
  • Section 236: Application by members to be supported by evidence and power of call for security
  • Section 237: Investigation of company's affairs in other cases
  • Section 238: Firm, body corporate or association not to be appointed as inspector
  • Section 239: Power of inspectors to carry investigation into affairs of related companies, or of managing agent or associate etc.
  • Section 240: Production of documents and evidence
  • Section 240A: Seizure of documents by inspector
  • Section 241: Inspectors' report
  • Section 242: Prosecution
  • Section 243: Application for winding up of company or an order under section 397 or 398
  • Section 244: Proceedings for recovery of damages or property
  • Section 245: Expenses of investigation
  • Section 246: Inspectors' report to be evidence
  • Section 247: Investigation of ownership of company
  • Section 248: [Omitted]
  • Section 249: [Omitted]
  • Section 250: Imposition of restrictions upon shares and debentures and prohibition of transfer of shares or debentures in certain cases

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