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of <h1>Companies Must Keep Director Shareholding Registers Accessible; Non-Compliance Leads to Fines Under Section X</h1> Every company must maintain a register detailing each director's shareholdings and debentures in the company or its subsidiaries. This register should include transaction dates and values, and indicate any director's interest if requested. It must be kept at the company's registered office, open for inspection by members, debenture holders, and government representatives during specified periods. The register should be available at annual general meetings. Non-compliance may result in fines. The Central Government or Tribunal can enforce inspection. A person directing the board's actions is considered a director, and a director is deemed to have an interest if they control another body corporate's voting power.
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