9 Secretarial Audit Report.
(1) For the purposes of sub-section (1) of section 204, the other class of companies shall be as under-
(a) Every public company having a paid-up share capital of fifty crore rupees or more; or
(b) Every public company having a turnover of two hundred fifty crore rupees or more.
(2) The format of the Secretarial Audit Report shall be in Form No. MR.3. |