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of <h1>Companies Act 2013: Section 149(3) requires firms to appoint a resident director who resides in India for 182 days yearly.</h1> Section 149(3) of the Companies Act, 2013 mandates that every company must have at least one director who has resided in India for a minimum of 182 days in the previous calendar year. For 2014, this requirement is calculated from April 1 to December 31, necessitating a director's presence in India for over 136 days. Newly incorporated companies between April 1 and September 30, 2014, must appoint a resident director either at incorporation or within six months. Companies established after September 30, 2014, must have a resident director from incorporation. This clarification is issued with the approval of the competent authority.
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