Secretary appointment based on population permits relaxed qualification for small-town companies, relocation mandates full-time secretary appointment. Amendment permits a company whose registered office, corporate office and works are situated in towns with population below one lakh (Census 2001) and which falls within the specified paid-up share capital band to appoint any individual possessing one or more qualifications in sub-rule (4)(i)-(x) as its whole-time secretary to perform duties under the Companies Act, 1956; if the company shifts either its registered office, corporate office or works out of such smaller towns, it must appoint a whole-time secretary under sub-rule (1).