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of <h1>Secretarial audit u/s 204: mandatory report, board explanations, company support, and Rs.2 lakh penalty</h1> Section 204 of the Companies Act, 2013 mandates that every listed company and other prescribed classes of companies attach a secretarial audit report, prepared by a practising company secretary, to the Board's report under section 134(3). The company must provide all assistance and facilities required for auditing its secretarial and related records. The Board of Directors must give a full explanation of any qualifications, observations, or remarks made in the secretarial audit report. In case of contravention by the company, its officers, or the practising company secretary, the defaulting entity or person is liable to a penalty of two lakh rupees.
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