Key changes in Statutory registers

23 May 2015 • Kamini Goyal


Key changes in Statutory registers

23 May 2015 • Kamini Goyal

Key changes introduced by the Companies Act, 2013 with respect to maintenance of Statutory Registers are as follows:


Register of Members  Companies Act,1956 requires companies to maintain register and index of members, register and index of debenture holders. Companies Act 2013 requires companies to maintain register and index of other security holders also.
More details are required to be furnished under new Act:-1.     E-mail Id of member.

2.     CIN/UIN/PAN of member.

3.     In case of member is a minor- Name of guardian and date of birth of minor.

4.     Record of lien on shares

5.     Particulars of dividend mandates, power of attorney.


In Companies Act, 1956 section 150, 151, 152, 152A, 157 &158 deals with the Register of member & related provisions.But in Companies Act, 2013 all these sections are combined together in one Section namely – 88.



Register of Directors and KMP with their shareholding  Under Companies Act, 1956 two registers were required to be maintained.

1.     Register of Directors, Managers & Secretary- Sec 303

2.     Register of Directors’ shareholding- Sec 307

Companies Act, 2013 combines the above registers into one. Single register is required to be maintained.


More information is required to be furnished under the new Act:-

1.     Income tax PAN (Mandatory for KMP not having DIN)

2.     Membership no. of ICSI in case of CS.

3.     Details of securities held in the Company itself, its holding company, subsidiary company, subsidiary of holding company or associate company




Register of investments not held in its own name by the Company  New columns that are required to be added under Companies Act, 2013

1.     Address and E-mail Id of Person/ Depository in whose name investment is held.

2.     Client ID/ DP No.

3.     Paid up value of securities

4.     Balance securities left, if any

5.     Remarks, if any




Register of contracts or arrangements in which directors are interested  New columns that are required to be entered under Companies Act, 2013.

1.     Relation with Director / Company/ Nature of concern or interest.

2.     Principal terms and conditions.

3.     Whether the transaction is at arm’s length basis.

4.     Amount of contract or arrangement.

5.     Date of shareholders’ approval, if any.

6.     Signature

7.     Remarks, if any.




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