Companies (Management and Administration) Amendment Rules, 2022

Background:

Inspection u/s 94(2)

Section 94(2) provides a right to any member, debenture-holder, other security holder or beneficial owner, or any other person to inspect the registers and their indices maintained at the registered office of the company.

Taking Extracts or copies u/s 94(3)

Section 94(3) provides a right to any member, debenture-holder, other security holder or beneficial owner, or any other person to obtain extracts or copies of the registers and their indices maintained at the registered office of the company.

Notification:

The Ministry of Corporate Affairs (MCA) on 6th April 2022 has issued the Companies (Management and Administration) Amendment Rules, 2022. The amendment provides that the following particulars of the register or index or return in respect of the members of a company shall not be made available for any inspection u/s 94(2) or for taking extracts or copies u/s 94(3):

  • Address or registered address (in case of a body corporate);
  • E-mail ID;
  • Unique Identification Number;
  • PAN Number.

Sahil Goyal, Audit Associate, SW India