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of <h1>Key duties of company secretaries u/s 205 Companies Act 2013, without reducing board's core responsibilities</h1> Section 205 of the Companies Act, 2013 defines the functions of a company secretary. The secretary must report to the board on compliance with this Act, its rules, and other applicable laws, ensure adherence to applicable secretarial standards, and perform any additional prescribed duties. 'Secretarial standards' are those issued by the Institute of Company Secretaries of India and approved by the Central Government. The section clarifies that the responsibilities under sections 204 and 205 do not dilute or affect the statutory duties and functions of the board of directors, chairperson, managing director, or whole-time director under this or any other law.
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