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<h1>Listed Companies Must Include Secretarial Audit Report in Board's Report Under Section 204 of Companies Act, 2013</h1> Section 204 of the Companies Act, 2013 mandates that every listed company and certain other prescribed companies must include a secretarial audit report in their Board's report, prepared by a practicing company secretary. The company must provide necessary assistance for the audit. The Board must address any qualifications or remarks in the secretary's report. Non-compliance by the company, its officers, or the company secretary results in a penalty of two lakh rupees, as amended by the Companies (Amendment) Act, 2020.