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of <h1>Dormant Companies Need Minimum Directors, Auditor Rotation Rules Not Applicable per Companies (Miscellaneous) Rules, 2014.</h1> A dormant company is required to have a minimum of three directors if it is a public company, two directors if it is a private company, and one director if it is a One Person Company. The rules regarding the rotation of auditors do not apply to dormant companies as per the Companies (Miscellaneous) Rules, 2014.
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