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Attendance of Audit Committee Chairperson at The AGM of The Company – Consequences of Non-Attendance

September 16, 2020[2020] 119 taxmann.com 150 (Article)
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As per the provisions of section 177 of the Companies Act 2013 read with Rule 6 of Companies (Meetings of Board and its powers) Rules 2014 all listed companies and other unlisted public companies with paid up capital of Rs.10 Crores or more, or having a turnover of Rs.100 Crores or more and having in aggregate, outstanding loans or borrowings or debentures or deposits exceeding Rs.50 Crores or more are required to constitute an Audit Committee by its Board of directors.
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