deepak

As per Companies Act, 1956, maintainence of attendance register of Board & general meetings was not mandatory. However, Secretarial Standards for Board and general meetings do recommend to maintain the same. Now with the promulugation of the Companies Act, 2013, Secretarial Standards are mandatory to follow. Also, as a matter of good secretarial practice one should maintain attendance register for Board and general meetings (so far the same is praticable).