{"id":11945,"count":1,"description":"

What are AGM minutes?<\/h2>\r\nAGM minutes are the formal written record of the proceedings and decisions taken during a company's Annual General Meeting.\r\n\r\nThey provide evidence of what was discussed, what resolutions were considered and what decisions were made by the members.\r\n\r\nUnder Section 118 of the Companies Act, 2013, companies must prepare and maintain minutes of general meetings in the prescribed manner.\r\n

What is the deadline for preparing AGM minutes?<\/h2>\r\nMinutes must be entered in the appropriate books within 30 days of the conclusion of the meeting.\r\n\r\nThe company must follow the applicable rules relating to the preparation, signing and maintenance of minutes.\r\n\r\nSecretarial Standard-2 (SS-2), issued by the Institute of Company Secretaries of India and approved by the Central Government, provides requirements for general meetings.\r\n

What should AGM minutes contain?<\/h2>\r\nThe minutes should provide a fair and correct summary of the proceedings.\r\n\r\nDepending on the meeting, the record should cover:\r\n