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6/16/2015

Plethoraofexemptionstogovernmentcompanies!!CorporateLaw

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Plethoraofexemptionstogovernmentcompanies!!
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Ever since the draft notifications were placed before the Parliament, companies have been eagerly waiting for the approval and promulgation of the same. Finally the
exemptionnotificationssawthelightofdaywithMCAreleasing4exemptionnotificationsinbulkonJune05,2015.Amongthefournotifications,onenotificationpertainsto
GovernmentCompanies(Govt.cos.)whereintheCentralGovernment(CG)inthepublicinteresthascomeoutwithsomeexemption/modification/exception/adaptationto
certainprovisionsofCompaniesAct,2013(Act)forGovt.cos.
Wediscusshereinbelow,theexemptions&modificationsinbrief:
Sl.
Section
No.

Exception/Modification/Adaptations Impact

To be Omitted: In case of a public


Chapter II Section 4 limited company, or the last words
Clause(a)
Private Limited in the case of a
privatelimitedcompany:
(Memorandum)

TheMemorandum
of all companies
shall state the
name
of
the
company with last
wordLimited.

Remark

Private
company will
not have to
write Private
limited.

To Be inserted after proviso: The


conditionwithrespecttostampingand
execution of Govt. bonds is no longer
applicabletoaGovt.co.

Only an intimation by the transferee


specifying his name, address and
Chapter IV, Section 56
occupation, if any is made to the
Subsection1
company along with the certificate
relatingtothebondshallsuffice.
(Transfer
and
transmission
of
If no such certificate is in existence
securities)
letter of allotment of bond shall be
annexed.

Compliancenorms
for Govt. bond
have
been
relaxed.

Provided also that the provisions of


this subsection shall not apply to a
Govt co. in respect of securities held
bynomineesofthegovt.

Chapter VII, Section 89


Exemption:
&90
(Declarationinrespectof
beneficial
3
interestinanyshare)
(Investigation
of
beneficial ownership of
sharesincertaincases.)

Since
declaration
of beneficial
1. No declaration form is required
interest need
Unnecessary
to be filed in respect of
not
be
compliance
disclosed,
beneficial interest held in the procedure
has
the
beenremoved.
sharesofaGovt.co.
investigation
2. No need to appoint competent
of the same
shallalsonot
person to investigate beneficial
apply.
ownershipforGovtcos.

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Modification: Govt. cos. can hold


Annual General Meeting with CG General Meeting
Chapter VII, Section
approvaloutsidethecity,villagewhere norms have been
96,subsection(2)
theregisteredofficeofthecompanyis relaxed.
situated.

Chapter VIII, Section


123,second proviso to Exemption: Govt. co. in which entire Government
sharecapitalisheldbytheCGorany
subsection(1)
cannot
declare
state government (SG) or by the CG
dividendtoitself.
andoneormoreSG.
(Declarationofdividend)

Exemption: Govt. co. in which entire


Chapter VIII, Section sharecapitalisheldbyCGoranySG
123,second proviso to by the CG and one or more SG shall
subsection(4)
need not deposit amount of dividend
includinginterimdividendinaseparate
(Declarationofdividend) scheduledbankaccountwithin5days
ofdeclarationofsuchdividend.

Government
companies
with
no
shares being
held by any
outsider,
shall
not
have
to
follow
the
perfunctory
dividend
distribution
system.

Exemption: CG has exempted the


requirement of section 129 i.e.,
financial statement to the extent of
application of AS17 (Segment
Reporting) to the companies engaged
indefenceproduction.

Previously
Section 129
was also not
applicable to
Reporting under
Insurance
AS17shallnotbe
company,
requiredanymore.
Electricity
company,
and Banking
company

ChapterIX,Section129
8
(FinancialStatements)

Exemption: Board of director of govt


Chapter IX, Section company shall not be required to
134,subsection(3),clause submit a report on companys policy
(e)
on directors appointment and
remuneration including criteria for
(Financial Statements & determining qualifications, positive
attributes, independence of a director
BoardsReportetc.)
andothermattersatitsAGM.

10

Exemption: If director are evaluated


Chapter IX, Section
by Ministry or Department of Central
134,subsection(3),clause
Government which is administrative in
(p)
charge of the company or by the SG
as
per
its
own
evaluation
(Financial Statements & methodology, the Board of Directors
BoardsReportetc.)
shall not be required to attach to the
Boards Report, the manner in which
formal evaluation has been made by
theboard.

11

Now
govt
company
can
Chapter XI, Section 149 Exempted: Requirement of special
appoint more than
(1)(b) and 1st proviso of resolution for appointment of directors
15
directors
subsection(1)
morethan15isremoved.
without
passing
specialresolution.

12

Self disclosure is
nolongerrequired
as in Govt. cos.
generally directors
are identified and
appointed by the
Govt.itself.

Govt
has
been easing
out
unnecessary
compliance
provisions.

Similar
exemption
has
also
beengranted
to Section 8
companies.

Modification: To be qualified as an
Chapter XI Subsection Independent director he must be
(6)Clause(a)ofSection opined by the Ministry or Department Identification and
149
of
Central
Government/state appointment
by
governmentwhichisadministrativelyin the Board is not

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Plethoraofexemptionstogovernmentcompanies!!CorporateLaw

(CompanytohaveBoard charge of the company that he is a required.


ofDirectors)
person of integrity and possess
relevantexpertiseandexperience.

13

Chapter XI Section 149 Exemption: To be an independent


Subsection(6)Clause(c) director of a Govt. co. any pecuniary
relationship with company, its holding
subsidiary or associate company, or
(CompanytohaveBoard their promoters or directors is not
ofDirectors)
relevant.

He
can
be
appointed as an
independent
director even if he
has
pecuniary
relationship with
such companies
or person at any
periodoftime.

14

Chapter XI Section 152 Exemption:If appointment of director


subsection(5)
ismadebyCG,consentofdirectorcan
be filed beyond 30 days and no
(Appointment
of explanatory statement need to be
attachedforsuchappointment
Directors)

Explanatory
statement for
suchdelayinfiling
shall
not
be
required

15

Exemption:Theprovisionofperiodof
office for rotational director and
Chapter XI Section 152 provision for retirement is no longer
subsection(6)&(7)
applicable to govt companies in which Applicable to all
entire paid up share capital held by other
public
(Appointment
of CG/SGorCGandoneormoreSGc. companies.
Directors)
Or a wholly owned subsidiary of a
Govt.co.
Exemption: The provision of sending
14 days prior notice along with
depositingmoneyofRs.1lacetc.are
(Rightof
not required for application of fresh
candidature as director to govt. co. in
persons other than whichentirepaidupsharecapitalheld
retiringdirectorstostand by CG/SG or CG and one or more
SGs.
for
ChapterXISection160

16

directorship)

17

The provision has


been
made
inapplicable
for
privatecompanies

Or a wholly owned subsidiary of a


Govt.co.

Exemption: The requirement single


resolution for appointment of each
director or where more than one
directors are appointed by a single
ChapterXISection162 resolution without a vote against such
motionisnotrequiredforapplicationof
fresh candidature as director to govt
(Appointment
of
directors to be voted companies in which entire paid up
share capital held by CG /SG or CG
individually)
andoneormoreSGs.

Company
can file the
return
of
appointment
evenafter30
days.

Outsiders
cannot
propose for
directorship
in
government
owned
companies
anymore.

One or more
directors can be
appointed by a
singleresolutionin
such
govt
companies
in
which entire paid
up share capital
held by CG /state
govt or CG and
one or more state
govts.

Or a wholly owned subsidiary of a


Orawhollyowned
Govt.Co.
subsidiary of a
govtcompany
ChapterXISection163
Exemption: Govt Company in which Govt cos. not
to
adopt entirepaidupsharecapitalheldbyCG required
appoint directors
/SGorCGandoneormoreSGs.
through principle
of
proportional
proportional
Orawhollyownedsubsidiaryofagovt representation
company shall not required to appoint Even if article of
directors
through
principle
of govt
representationfor
company
proportionalrepresentation.
statessuch.
(Option
to
principleof
18

appointmentofdirectors)

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Plethoraofexemptionstogovernmentcompanies!!CorporateLaw

Exemption:Disqualification pertaining
toaCompany:
a. which has not filed financial
statementsorannualreturnsfor
The
disqualification
financialyears
shall not render a
b. or which has failed to repay the director ineligible
for appointment in
deposits accepted by it or pay
a
government
interest thereon or to redeem ownedcompany
anydebenturesontheduedate
any continuous period of 3

19

Chapter XI Section 164


SubSection(2)

or pay interest due thereon or


pay any dividend declared and
such failure to pay or redeem
continuesfor1yearormore.

Exemption:Govt.Cos.inwhichentire
paidupsharecapitalheldbyCG/State
Government or CG and one or more
&Section171
State Governments need not keep at
its registered office a register
(Register of directors containing details of securities held by
and key managerial its directors and key managerial
personnel and their personnel in the company or its
shareholding)
holding, subsidiary, fellow subsidiaries
orassociatecompanies.

Since,
the
register will
not
be
maintained,
the question
of inspecting
the same u/s
171
also
does
not
arise.

ChapterXISection170

20

(Members
inspect)

22

23

right

Register
of
directors and key
managerial
personnel
and
their shareholding
under Section 170
need
not
be
maintained.

to

The
word
Chapter XII Section 177 Modification:
Subsection(4)Clause(i) recommendation, for appointment,
remuneration
and
terms
of
appointment replaced with words
(AuditCommittee)
recommendationforremuneration

Modification:
Nomination
and
RemunerationCommittee(NRC)ofa
Chapter XII Section 178 Govt.Co.willnotformulateanycriteria
Subsection(2)(3)&(4) for determining qualification, positive
attributes, independence of director
and recommend to the board a policy
Nomination
and relating to remuneration of directors
Remuneration
and key managerial personnel other
Committee

Now
Audit
Committee
of
Government
Companies
will
only recommend
remuneration of
auditors and not
appointment
of
and terms of their
appointment.
remunerationonly.

Power of the NRC


is now restricted
only
to
appointment
of
Senior
Management
Personnel
and
otheremployee.

Although the
Section has
been made
inapplicable
altogether. It
isdoubtfulas
to whether
filing of DIR
12isalsonot
required.
The intent of
the
law
maker could
not
have
been
to
exempt DIR
12.

Scope
of
Audit
Committee
has
been
narrowed.

Since
the
identification
and
appointment
ofdirectorsis
to be done
by the CG,
the scope of

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Plethoraofexemptionstogovernmentcompanies!!CorporateLaw

than for appointment of Senior


Management Personnel and other
employees.
Exemption: Government Companies
now can give loan to its directors and
person in whom such director is
interested and can give guarantee or
provide security in respect of loan
taken by such person with prior
approval of Ministry or Department of
CG which is administratively in charge
of company or State Government as
thecasemaybe.

Government
Companies now
can give loan or
give
any
guarantee
or
provide security
with
prior
approval.

This is a
major
change.
Even private
companies
are
not
completely
out of the
ambit of the
Section.

Exemption: Govt. Cos. engaged in


defence production and Govt. Cos.
other than listed companies can give
any amount of loan or guarantee or
ChapterXIISection186 security to any person or body
corporateandcanacquiresecuritiesof
(Loan and Investment any other body corporate if such
company obtains prior approval of
MadeByCompany)
MinistryorDepartmentofCGwhichis
administratively in charge of company
orStateGovernmentasthecasemay
be.

Any amount of
loanorInvestment
can made if prior
approval
is
undertaken before
such loan or
investment
is
beingmade.

Other
provision
contained in
said section
becomes
ineffectivefor
such eligible
companies.

ChapterXIISection185
24
(LoantoDirectors,Etc)

25

NRC
has
been
revised.

Exemption:
The section shall not apply to the
following:
For
such
transactions,
prior
has entered in to a contract or Transaction
between
approval of
arrangement with another Govt.
Government
member by
Coor
Companies
is special
b. a Govt. Co. other than a listed made easier by resolution is
easing
out not required
company entered in to a
compliance
irrespective
contract or arrangement with norms.
of
amount
involved
any other person with prior
therein.
approvalMinistryorDepartment
a. Where a Government Company
Chapter XII 1st and 2nd
provisotoSection188
26
(Related
Transaction)

Party

of Central Government which is


administratively in charge of
company or State Government
asthecasemaybe.

a. Whole time
directors,
managing
directors
and
mangers of
a Govt. Co.

Exemption:

can

a. Govt. Co. can appoint or


Chapter XII Section 196
Section(2)(4)&(5)

reappoint a whole time director


or

managing

director

or

manager for a term exceeding


27

(Appointment
of
Managing
Director,
Whole time Director or
Manager)

5yearsatatime
b. Also approval of Board and
Share holders at next Annual
General Meeting for terms and
condition

of

appointment,

be

appointed
or

Appointment
reappointed of
managerial
for a term
personnel is
exceeding 5 no
more
years
at subjecttothe
compliances
time.
of
Section
b. Government 196.
has done
away

with

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Plethoraofexemptionstogovernmentcompanies!!CorporateLaw

remuneration

is

no

longer

requirement

required.

of approval
of

board

and

its

subsequent
ratification
by

share

holders.

ChapterXIISection197

Govt.
Co.
Directorsand
KMPs shall
now
enjoy
fulsome
remuneration
irrespective
of the profit
making
capacity of
the
company.

28

Exemption: Government Companies


(Overall
maximum
are can give any amount of
managerial
remuneration to its directors even if
remuneration
and
thereislossorinadequateprofit.
managerial
remunerationinabsence
orinadequacyofprofits)

Government has
done away with
ceiling limits of
overall maximum
managerial
remuneration.

29

Chapter XII Section 203 Modification: The provision of Sub


SubSection(1)(2)(3)& section(1)(2)(3)&(4)ofSection203
(4)
willnotapplytoaManagingdirectoror
Chief Executive Officer or Manager
(Appointment of Key and in their absence a Whole time
DirectorofGovernmentCompany.
ManagerialPersonnel)

Appointment
of
KMPs shall not be
subject to the
minimum number
ofofficesheldand
the time period of
appointment
subsequent to a
vacationofoffice.

Govt.
Co.
KMPs
can
now
be
appointed as
a KMP in
more than
one
Govt.
Co.

Court will not take


cognizance
of
offence
if
compliant is made
bytheRegistraror
a shareholder of
Company.

Thepowerof
SEBI
to
complain
against the
company or
any of its
officers
relating
to
offence
of
issue
and
transfer of
securities
and
non
payment of
dividend has
been
retained
intactincase
ofGovt.cos.

30

Court
will
take
Chapter XXIX Section Modification:
cognizanceofoffencewhichisalleged
439SubSection(2)
tohavebeencommittedbyacompany
or any officer thereof if compliant is
(Offence to be non madeinwritingbyapersonauthorised
cognizable
byCG.

Whereatonesidetheprivatecompanyexemptionnotificationwasutterlydisappointing,thepartialGovernmentseemstohavebestowedallitsaffectiononitsownentities.A
balance of grace on either side would have been a more welcome step. On one hand administrators are unnecessarily burdening the private entities with senseless
compliances,attheotherhandGovernmententitiesarebeingrelievedofmajorcompliancerequirements.

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