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of <h1>Clause 102 of Companies Bill, 2011: Disclosure Rules for Special Business in Meetings, Penalties for Non-Compliance</h1> Clause 102 of the Companies Bill, 2011 mandates that a statement detailing material facts must accompany notices for general meetings involving special business. This includes disclosing interests of directors, managers, key personnel, and their relatives. Annual meetings consider certain routine business as non-special. If special business affects another company, significant shareholding interests must be disclosed. Documents referenced in business items must be available for inspection. Non-disclosure or insufficient disclosure resulting in benefits to involved parties requires them to hold such benefits in trust for the company and compensate for them. Non-compliance may lead to fines.
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