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Recognitions Secured For PCS

RECOGNITIONS SECURED FOR COMPANY SECRETARIES

I.  FOR A PRACTISING COMPANY SECRETARY

                                                                                           
Sl. No. Statute/Authority Purpose When Obtained
I COMPANY LAW    
1.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
           
 
The Companies Act, 1956
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a) ‘Secretary’ in whole-time practice defined as member of the Institute in practice   and not in    full time employment [section 2(45A)]. 15  June, 1988
 
(b)  To make statutory declaration in Form 1 that all requirements of the Companies Act, 1956 and the rules made thereunder have been complied with in respect of registration of a company and matters precedent and incidental thereto [section 33(2)]. 15 June, 1988
(c)    To make a verified declaration in   Forms 19, 20 and   20A   of compliances for obtaining a certificate of commencement of business/ commencement of other business [section 149]. 15 June, 1988
(d) To sign the annual return of listed company (section 161). 15 June, 1988
(e)  To certify that requirements of Schedule XIII have been complied with as regards statutory guidelines for appointment of managerial personnel and payment of managerial remuneration to them without the approval of the Central Government [section 269(2) and Schedule XIII]. 15 June, 1988
(f)    To issue compliance certificate as to whether a company has complied with all the provisions of the Companies Act, 1956,for companies not required to employ a whole-time Secretary under sub-section (1) of section 383A and having paid-up share capital of ten lakh rupees or more [proviso to section 383A(1)]. 13 December, 2000
(g)(i) A member of the Institute having atleast 15 years working experience as a Secretary in whole-time practice is eligible to be appointed as a Technical member of the National Company Law Tribunal [Section 10FD (3)(e)].
(ii)   A Practising Company Secretary may be authorized by any person to present his or its case before the National Company Law Tribunal or National Company Law Appellate Tribunal [Section 10GD]
 (iii) A professional firm of Company Secretaries may be appointed as an Official Liquidator in respect of winding up of a company by the National Company Law Tribunal [Section 448(1)(a)].
To be effective from the date of  commencement of the Companies (Second Amendment) Act, 2002, (i.e. from such dates  as may be notified by the Central Government)
2. Companies (Central Government’s) General Rules and Forms (Amendment) Rules, 2006 Pre-certification of e-forms:
1.       Form No.2
2.       Form No.3
3.       Form No.5
4.       Form No.10
5.       Form No.17
6.       Form No.18
7.       Form No.23
8.       Form No.23 AC
9.       Form No.23 ACA
10.    Form No.24AB
11.    Form No.25C
12.    Form No.32
Declaration:
13.    Form No.1
14.    Form No.19
15.    Form No.20
16.    Form No.20A
17.    Form No.61
10 February, 2006
3. Companies (Declaration of Dividend out of Reserves) Amendment Rules, 2006 Pre-certification of e-form of application for approval for declaration of dividend out of reserves. [Pursuant to Section 205A (3)].
 
3 March, 2006
4. Investor Education and Protection Fund (Awareness and Protection of Investors Amendment) Rules, 2006 (Rule 3) Pre-certification of e-form – Form 1 relating to statement of amounts credited to Investor Education and Protection Fund. 3 March, 2006
5. Companies (Director Identification Number) Rules,2006 [Rule 6] To certify form DIN-3
(Form for sending of Director Identification Number intimation by the company to the Registrar)
1 November, 2006
6.   The Companies Regulations, 1956 In respect of section 25 companies, to give a declaration to the effect that the Memorandum and Articles of Association have been drawn up in conformity with the provisions of the Companies Act and that all requirements of the Act and the Rules made thereunder have been duly complied with in respect of the registration or matters incidental or supplementary thereto [Regulation 4(ii)]. July, 1989
7. Company Law Board Regulations, 19911  [Reg. 19] To act as authorised representative before the Company Law Board Benches. May, 1991
8. Private   Limited   Company and Unlisted Public Limited Company (Buy-Back of Securities) Rules, 1999.
(Rule 10)
Extinguishment and physical destruction of the bought back share certificates to be done in the presence of    a Company Secretary in whole-time practice within seven days from the date of acceptance of shares.                                     
To certify compliance with these Rules including the provisions relating to extinguishment and destruction of share certificates.
6 July, 1999
9. Unlisted Public Companies (Preferential Allotment) Rules, 2003 [Rule 7] In case of every issue of shares/ warrants/fully convertible debentures/ partly convertible debentures or other financial instruments with conversion option, to certify that the issue of the said instruments is being made in accordance with these Rules. 4 December, 2003
10. Unlisted Companies (Issue of Sweat Equity Shares) Rules, 2003 [Rule 11] In case of every company that has allotted shares under these Rules, the Board of Directors shall at each annual general meeting place before the shareholders a certificate from Practising Company Secretary/ auditors of the company that sweat equity shares have been allotted in accordance with the resolution of the company in the general meeting and the Rules in this regard. 4 December, 2003
11. Limited Liability Partnership Rules, 2009 Certification under Form 7 [Rule 10]
Certification under Form 11 [Rule 25]
1 April, 2009
II CORPORATE AND ECONOMIC LAWS    
12. Competition Act, 2002 [Section 35 & 53S) To act as authorised representative before the Competition Commission of India and Competition Appellate Tribunal. 
 
31 March, 2003
           
13.        Central Electricity    Regulatory Commission (Miscellaneous Provisions) Order, 1999 (Clause 6) To act as authorized   representative before      the Central Electricity Regulatory Commission. August, 1999
14. Gujarat Electricity Regulatory Commission (Conduct of Business) Regulations, 1999 (Regulation 23) To act as authorized   representative before      the Gujarat Electricity Regulatory Commission.                        July, 1999
15. The Telecom Regulatory Authority of India Act, 1997  (Section 17 and Explanation (b) thereto)                    To act as authorized representative before the Telecom Disputes Settlement and Appellate Tribunal.            March, 2000
16. IRDA   (Registration   of    Indian Insurance Companies) Regulations, 2000 (Regulation 10) To   certify   that   the   company has complied with   all the   requirements relating to   registration fees, share capital, deposits and other requirements   of the Insurance Regulatory and Development Authority Act, 1999. July, 2000
17. Foreign Trade Policy 2009-2014. Illustrative List of certificates which may be issued by a Company Secretary in Practice is given hereunder:
(i)      Certificate for issue of EPCG authorization (Appendix 26)
(ii)     Certificate for EPCG Redemption (Appendix 27)
(iii)    Certificate showing sales turnover of ammunition (indigenous and imported) during the preceding three licensing years (Annexure ANF 2B).
(iv)    Certification in respect of Application for grant of Status Certificate (ANF 3A).
(v)     Certification in respect of application for Served from Indian Scheme   [Annexure ANF 3B).
 Foreign Trade Policy(2009 - 2014)
18. Special Economic Zones Rules, 2006(Rule 61) To act as authorized representative before the Board of Approval February, 2006
19. Foreign Exchange Management Act, 1999 (FEMA) To issue certificates for exchange control purposes.  All certificates, which a Practising Chartered Accountant can issue as documentary evidence in support of certain applications, may also be issued by a Company Secretary in Whole-time Practice.
 
 
Original recognition received in 1992 under FERA.  RBI clarified vide letter dated April 19, 2001 , the recognition is valid under FEMA
20. Foreign Exchange Management (Transfer of Issue of Securities by a Person Resident Outside India )Regulations, 2008 To certify under FDI Scheme on behalf of Indian companies accepting investment 30 May, 2008
21 The Trade Marks Rules, 2002 (Rules148-161) Qualified to be registered as a trade marks agent.       15 September, 2003 .
       
III SECURITIES LAWS AND CAPITAL MARKETS    
22. The Securities and Exchange Board of India Act, 1992. [Section 15V, Explanation (b)] To appear as authorised representative before the Securities Appellate Tribunal December, 1999
23. The Depositories Act, 1996 [Section 23C, Explanation (b)] To appear as authorised representative before the Securities Appellate Tribunal     December, 1999
24. SEBI - Circular  No.   MRD/DoP/SE/Cir-1/06 Certify non- promoter holdings as per clause 35 of Listing Agreement in demat mode in case of the companies which have established connectivity with both the depositories. 13 January, 2006
25. SEBI – Clause 49 of the Listing Agreement. (Circular No. SEBI/CFD/ DIL/ CG/1/ 2004/12/10 dated October 29, 2004 ). To issue certificate of compliance of conditions of corporate governance. January , 2006
26. Model Listing Agreement for Listing of Debt Securities. SEBI/CFD/DIL/CIR-39/2004/11/01 To issue certificate regarding maintenance of adequate security cover in respect of listed debentures by either a Practising Company Secretary or a Practising Chartered Accountant, every quarter. 1 November, 2004
 
 
 
 
 
27. Model Listing Agreement for Listing of Debt Securities. SEBI/CFD/DIL/CIR-39/ 2004/11/01 To issue certificate regarding compliance of  conditions of Corporate Governance. 1 November, 2004
 
28. Listing Agreement for Indian Depository Receipts (IDRs)
SEBI/CFD/DIL/IDR/1/2006/3/4
To issue certificate of compliance of conditions of Corporate Governance. 3 April, 2006
29. SEBI (Depositories Participants) Regulations, 1996
 
 
To issue quarterly certificate with regard to reconciliation of the total issued capital, listed capital and capital held by depositories in dematerialized form, details of changes in share capital during the quarter, and in-principle approval obtained by the issuer from all the stock exchanges where it is listed in respect of such further issued capital. September, 2003.
 
 
 
 
 
 
 
 
30. SEBI' s Circular IMD/PMS/CIR/1/21727/03 To conduct Internal Audit of Portfolio Managers. 18 November, 2003
31. SEBI’s Circular MRD/DMS/CIR-29/2008 To conduct internal Audit of Stock Brokers / Trading Members / Clearing Members 21 October, 2008
32. SEBI’s Circular SEBI/MIRSD/CRA/Cir-01/2010 To conduct internal Audit for Credit Rating Agencies (CRAs) 06 January, 2010
33. Bombay Stock Exchange Limited
BSE Notice No. 20061031 - 21
To issue Networth Certificate to be submitted by all active members including representative members of Cash segment, Limited Trading members & Trading and/or Clearing members of the Derivatives segment of the Bombay Stock Exchange. 31 October, 2006
34. Bombay Stock Exchange Limited
 
Listing of new equity shares issued to the shareholders of the company pursuant to the reduction of capital/BIFR order -- If there are non-transferable shares in existence, a certificate from Practising Company Secretary specifically certifying that equity share certificates held by promoters, etc. have been stamped “Not to be sold/transferred/hypothecated until …..” (source: www.bseindia.com)  
35. National Stock Exchange Limited (NSE Circular No.541, Ref. NSE/MEM/7835) Details of directors/proprietor in format C-3 of Annual Return submitted by Trading Member to the Stock Exchange 6 September, 2006
36. National Stock Exchange Limited (NSE Circular No.541 Ref. NSE/MEM/7835) Details of shareholding pattern/sharing pattern of corporates in format C-6 of Annual Return submitted by Trading Member to the Stock Exchange 6 September, 2006
37. National Stock Exchange Limited (NSE Circular No.541 Ref. NSE/MEM/7835) Details of shareholding pattern/sharing pattern of firms in format C-6 of Annual Return submitted by Trading Member to the Stock Exchange. 6 September, 2006
38. National Stock Exchange Limited (NSE Circular No.541 Ref. NSE/MEM/7835) Details of Dominant group of corporates in format C-7 of Annual Return submitted by Trading Member to the Stock Exchange. 6 September, 2006
39. National Stock Exchange Limited (NSE Circular No.541 Ref. NSE/MEM/7835) Details of Dominant group of firms in format C-7 of Annual Return submitted by Trading Member to the Stock Exchange 6 September, 2006
40. National Stock Exchange Limited (NSE Circular No.541, Ref. NSE/MEM/7835) Undertaking from Relative of Persons constituting Dominant Promoter Group in format C–8 of Annual Return submitted by Trading Member to the Stock Exchange
 
6 September, 2006
41. National Stock Exchange Limited (NSE Circular No.541, Ref. NSE/MEM/7835) Undertaking from Corporates supporting Dominant Promoter Group in format C–8 of Annual Return submitted by Trading Member to the Stock Exchange
 
6 September, 2006
42. National Stock Exchange Limited Grant of approval for listing under clause 24(a) of the Listing Agreement – Certificate from Practising Company Secretary confirming that the entire pre-preferential holding of the allottee (mentioning the quantity) is locked in for the period starting from relevant date up to a period of six months from the date of allotment (source: www.nseindia.com)  
43. National Stock Exchange Limited Grant of approval under clause 24(f) of the Listing Agreement (Amalgamation – Wholly Owned Subsidiary / other than Wholly Owned Subsidiary /Reduction of Capital under Section 100) – Certificate from Practising Company Secretary for Networth of the Company pre and post scheme under section 101, 391 and 394 of the Companies Act, 1956. (source: www.nseindia.com)  
44. National Stock Exchange Limited Listing of shares arising out of Conversion of Debentures/Warrants/Notes/Bonds into Equity Shares – Certificate from Practising Company Secretary for receipt of money at the time of allotment of Convertible Debentures/Warrants/Notes, etc. (source: www.nseindia.com)  
45. National Stock Exchange Limited Listing of shares/securities issued on Preferential/Private Placement basis – Certificate from Practising Company Secretary for the following confirmations :
(a)    The pricing of the issue along with the detailed working of the same
(b)    The company has received the entire consideration payable prior to the allotment of shares
(c)    The total shares under lock-in (along with the dates of lock-in and distinctive numbers) and additionally confirming that the locked in equity shares if issued in physical form have been enfaced with non transferability condition
(d)    The entire pre-preferential holding of the allottee (mentioning the quantity) is locked in for the period starting from relevant date upto a period of six months from the date of allotment. (source: www.nseindia.com)
 
46. National Stock Exchange Limited Listing of shares/securities issued on Preferential/Private Placement basis in case allotment under Section 81(3) of Companies Act –A confirmation signed by the compliance officer of the company duly counter confirmed by the Practising Company Secretary confirming that the said allotment has been made in accordance with the provisions of section 81(3) of the Companies Act, 1956. (source: www.nseindia.com)  
47. National Stock Exchange Limited Certificate from Practising Company Secretary confirming securities under lock-in (the certificate should include the distinctive numbers of securities under lock-in and date from and upto which these shares are under lock-in) (source: www.nseindia.com)  
48. National Securities Depositories Limited (NSDL) Conduct of Internal Audit of operations of the Depository Participants, at intervals of not more than three months and furnish a copy of the internal audit report to the depository. March, 1999
49. NSDL Circular No. NSDL/POLICY/2006/0021 Concurrent Audit in case of Demat Account opening, Control and Verification of Delivery Instruction Slips.
 
June , 2006
50.        Central Depository Services ( India ) Limited (CDS)    
 
(i)   Conduct   of    Internal     Audit of operations of the Depository Participants   at   such    intervals as may be specified by CDS from time to time and furnish a copy of the internal audit report to CDS. September, 1999
(ii)    For   empanelment   by CDS    as auditors for   conduct of   audit of the records of the participants in so far as the records and operations relate to CDS.
51. (A)  Securities Contracts (Regulation) Act, 1956;   and Securities Contracts (Regulation) Rules, 1957 [Section    22C, Explanation (b)] (Guideline No. F1/8/SE/82 dt. 20.8.1982). (i)  To appear as authorized representative before the Securities Appellate Tribunal       December, 1999
 
 
(ii) Certificate to the effect that allotment has   been   made   by the company on the basis approved by the Stock Exchange. August, 1982
(B)(i) The Ahmedabad Share and     Stock     Brokers Association,  Ahmedabad. Inspection of books of accounts and other documents of members of stock   exchange   required by guideline F. No. 1/4/SE/89 dated 29.1.1983. March 1984
(ii) Uttar    Pradesh    Stock Exchange  Association Ltd., Kanpur .    - do - April, 1984
 
   (iii)  The Bombay Stock Exchange Ltd. Certification to the effect that RTA and/or    In-house Share   transfer facility of  Listed    Companies have issued   all   certificates   within   one month of the lodgement for transfer, sub-division, consolidation, renewal, exchange or endorsement of   calls/ allotment monies.   This certificate is to be issued within one month of the end of each half of the financial year.
 
February, 1998
 
 (iv) Pune Stock Exchange -do- -do-
 (v) The Calcutta Stock   Exchange -do- -do-
 (vi)    Uttar Pradesh Stock Exchange Association Limited ( Kanpur )     -do- -do-
 (vii)   Delhi Stock Exchange     Certificate to the effect that the RTA has completed all transfers within the stipulated time. -do-
 (viii) Hyderabad Stock  Exchange -do- -do-
(ix)     Bhubaneswar Stock Exchange Association Limited      -do- -do-
(x)     Stock Exchange, Ahmedabad -do- -do-
(xi)     Cochin Stock Exchange -do- -do-
(xii)    Coimbatore Stock Exchange -do- -do-
(xiii)   Ludhiana Stock Exchange Association Limited -do- -do-
(xiv)   Magadh Stock Exchange Association -do- -do-
(xv)    Madhya Pradesh Stock Exchange -do- -do-
(xvi)   National Stock Exchange  -do- -do-
(xvii)  Bangalore Stock Exchange  -do- -do-
(xviii) Madras Stock Exchange -do- -do-
(xix)   Udaipur Stock Exchange -do- -do-
(xx)    The Stock Exchange, Ahmedabad           Verification and authentication of the declarations of the Managing Director of a Company when- 
(1)   the company intimates the stock exchange the forfeiture of its listed securities; or
(2)    the company approaches the stock exchange for voluntary delisting of securities.
May, 1999           
IV TAXATION    
52.                    To act as authorised representative      July, 1979
                        before the Income-Tax authorities  
           
Income-tax Act, 1961 and Income-tax Rules, 1962 [section 288(2) and Rule 50(2A)] To act as authorised representative before the Income-tax authorities.            July, 1979
53. Wealth-tax Rules, 1957
[Rule 8A(7)(i)]
Recognised for registering as a valuer of stocks, shares, debentures, etc. 8 October, 1974
54. Central    Excise   Act, 1944, [section            35Q] and Rule 12(c) of Central Excise (Appeals) Rules 2001 To   act as   authorised representative before the Customs, Excise and Service Tax Appellate Tribunal and other authorities.    October, 1982
54A Central Board of Excise and Customs
 
Setting up Certified Facilitation Centres (CFCs) under the Automation of Central Excise and Service Tax (ACES) Project by PCS which will facilitate e-filing of returns and other documents by assessees of Central Excise and Service Tax.
 
June 25, 2010
 
55. Customs Act, 1962 and Customs (Appeals) Rules, 1982  [section 146A and Rule 9(C)]. To appear before Custom Authorities.
 
October, 1982
56. West Bengal Value Added Tax Rules, 2005 Authorized to appear before Appellate and Revisional Board, the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed to assist the Commissioner on behalf of a dealer [Rule 2 (1)(a)(iv)]. April, 2005
 
57. Bihar Value Added Tax Act, 2005 Authorised to appear before VAT authorities appointed under Section 10 or the Tribunal or an Officer of the Bureau of Investigation constituted under Section 86 of the Act [Section 87(d)]. April, 2005
58. Daman and Diu Value Added Tax Regulation, 2005 Authorised to appear before any VAT authority in connection with any proceedings under this Regulation. [Regulation 82(1)(b)]. April, 2005
59. Goa Value Added Tax Act, 2005 Authorised to appear before any VAT authority including the Tribunal in connection with any proceedings under this Act [Section 82(1)(b)]. April, 2005
60. Gujarat   Gujarat Value Added Tax Act, 2003 read with Gujarat Value Added Tax Rules, 2005. Authorised to appear before VAT Authorities in connection with any proceedings under this Act [Section 81(1) (c) read with Rule 59 (1) (a)] January 2005
61. Karnataka Value Added Tax Act, 2003 read with Karnataka Value Added Tax Rules, 2005 Authorised to appear before any Authority other than the High Court in connection with any proceeding under this Act [Section 86 (c) read with Rule 168(2)( c) (iv)(b) ]. April,2005
62. Arunachal Pradesh Goods Tax Act, 2005 read with Arunachal Pradesh Goods Tax Rules, 2005 To appear and attend before any authority in connection with any proceedings under this Act [Section 83 (1)(c) read with Rule 78(1) (a)].
 
2005
63. Kerala Value Added Tax Act, 2003. Authorised to appear before VAT Authorities in connection with any proceedings under this Act [Section 86 (e) 2009
V FINANCIAL  INSTITUTIONS     
64. All India Financial Institutions Certification with regard to the following:  
(i)     Industrial Development Bank of India          (a)    Necessary powers of a company and its directors to enter into an agreement.
(b)   Borrowing   limits of a company under section 293(1)(d) of   the Companies Act, 1956, including details of share capital, authorised, issued, subscribed and paid-up, and the actual borrowing.
(c)    List of Members of a company.
(d)   Copies of resolutions passed at company meetings to be furnished to financial institutions.
 
 
July, 1981
December ,1981
July,1983
(ii)     Industrial Finance Corporation of India  
(iii)   Industrial Credit and Investment Corporation of India  
(iv) Unit Trust of India      
(v)    Life Insurance
        Corporation of India
(vi)   General Insurance Corporation of India
(vii) Industrial Reconstruction Bank of India - do - (a) to (d) January, 1986
(viii) Industrial Develop-ment Bank of India          Certification of documents relating to   charges. April, 1991
VI BANKS    
65. Reserve Bank of India Circular DBOD No.BP.PC.46/08.12.001/2008-09 Diligence Report for Banks September 19, 2008
66.        Indian Banks Association (Circular No. SO/69-73-III-C-82/9565 dated 15.4.1983 and Circular no.  SO/69-73-C-86/4763 dated 16.6.1986).            Status/Search Reports for banks                                  April, 1983
67. (i)     Indian Bank           Certification of documents relating to charges. December, 1990
(ii)     Bank of India -do- February, 1991
(iii)    Andhra Bank (Eastern Region) -do- February, 1991
 (iv) Canara Bank -do- February, 1991
(v)   United Bank of India -do- March, 1991
(vi)    Vijaya Bank           -do- March, 1991
(vii)   Bank of Baroda2 -do- July, 1991
(viii)  Corporation Bank -do- August, 1991
(ix)  State Bank of India2 -do- September, 1991
(x) Bharat Overseas Bank -do- September, 1991
(xi)    State Bank of Mysore -do- October, 1991
(xii)   Indian Overseas Bank -do- October, 1991
(xiii) State Bank of Indore2 -do- February, 1992
(xiv)  State Bank of Travancore            -do- April, 1992
(xv)   Laxmi Vilas Bank Ltd. -do- June, 1992
VII STATE LEVEL
AGENCIES
   
68. State Financial/Industrial Investment/ Development Corporations; A.      Certification with regard to the following:
 
 
(i)     Himachal Pradesh Financial Corporation, Shimla (a)  Necessary powers of a company and its directors to enter into an agreement    July, 1982
 
(b)  Borrowing limits of a company under section 293(1)(d) of the Companies Act, 1956, including details of share capital, authorised, issued, subscribed and paid-up and the actual borrowing.
(ii)   West     Bengal     Financial Corporation2, Calcutta -do- August, 1982
(iii) Maharashtra State Financial Corporation, Mumbai -do- April, 1984
(iv) UP State Industrial Development Corporation     Ltd., Kanpur -do-
 
December, 1985
(v) Assam Industrial Development Corporation Ltd.2, Guwahati (a)  Necessary powers of a company and its directors to enter into an agreement. March, 1982
October 1988
(b)  Borrowing limits of a company under section 293(1)(d) of the Companies Act, 1956, including details of share capital, authorised, issued, subscribed and paid-up and the actual borrowing.
(c)  List of members of a company.
(d)  Copies of resolutions passed at company meetings to be furnished to financial institutions.
(vi)     Gujarat Industrial Investment Corpn. Ltd.2, Ahmedabad -do- (a) to (d) October, 1982
August, 1986
(vii)  Nagaland    Industrial     Dev. Corpn. Ltd., Dimapur -do- (a) to (d) September, 1983
(viii)   Uttar     Pradesh     Financial Corpn., Kanpur -do- (a) to (d) September, 1983
(ix)     State Industries   Promotion Corpn.  of   Tamil Nadu Ltd. 2, Chennai -do- (a) to (d)
 
October, 1983
(x)    The Tamil Nadu Industrial Investment Corpn. Ltd.2 Chennai -do- (a) to (d)
 
November, 1983
(xi)   Karnataka State Indl. Invest. And Dev. Corpn.Ltd2., Bangalore      -do- (a) to (d) July, 1982
February, 1986
(xii) The   Pradeshiya   Ind.   And Investment Corpn. of UP Ltd.,     Lucknow -do- (a) to (d)
 
March, 1986
(xiii) Andhra    Pradesh       State Financial Corpn., Hyderabad -do- (a) to (d) June, 1982
March, 1986
(xiv) The Punjab State Indl. Dev. Corpn. Ltd., Chandigarh  
-do- (a) to (d)
March, 1986
(xv)  The State Indl. and Investment Corpn. of Maharashtra Ltd2., Mumbai do- (a) to (d)
 
June,1982
April,1984
June,1984
(xvi) Haryana   Financial    Corpn. 2, Chandigarh        -do- (a) to (d)
 
September, 1982,
April, 1986,
May, 1988
(xvii)Punjab  Financial Corpn., Chandigarh -do- (a) to (d) May, 1986
(xviii) Andhra Pradesh Indl.  Dev.,         Corpn. Ltd., Hyderabad -do- (a) to (d) May, 1982
June, 1986
(xix) Rajasthan State Indl. Dev. & Inv. Corpn. Ltd., Jaipur -do- (a) to (d) August, 1986
(xx) Indl. Promotion & Inv. Corpn. of Orissa Ltd2., Bhubaneswar -do- (a) to (d) September, 1982
August, 1986
(xxi) Gujarat    State   Fin. Corpn2., Ahmedabad -do- (a) to (d) April, 1982
September, 1986
(xxii)  The Zoram Indl. Dev. Corpn. Ltd., Mizoram -do- (a) to (d) March, 1987
(xxiii) Kerala State Indl. Dev. Corpn. Ltd2., Thiruvnanthapuram -do- (a) to (d) August, 1986
 
(xxiv) Rajasthan Financial Corpn. 2,    Jaipur   -do- (a) to (d) September, 1983
July, 1987
(xxv)  West Bengal Indl. Dev. Corpn. Ltd2., Calcutta -do- (a) to (d) July, 1987
 (xxvi) Orissa State Financial Corporation -do- (a) to (d) July, 1987
(xxvii)     Bihar State Financial Corpn., Patna -do- (a) to (d) January, 1988
(xxviii) Delhi Financial Corpn. 2, New Delhi -do- (a) to (d) August, 1988
(xxix)Manipur Indl. Dev. Corpn. Ltd. 2, Imphal -do- (a) to (d) April, 1990
(xxx)  Pondicherry Indl.  Promotion, Dev. & Inv. Corpn. Ltd., Pondicherry -do- (a) to (d)
 
December, 1990
(xxxi)      Arunachal Pradesh Indl. Dev. & Financial    Corpn.    Ltd. 2, Naharlagum -do- (a) to (d)
 
August, 1991
(xxxii)     Gujarat Industrial Development Corporation To issue certificate with regard to shareholders, and share-holdings of companies, for   the    purposes    of transfer of industrial Plot/Shed. May, 1999
 
B.  Secretarial Audit
(xxxiii) Manipur   Industrial Development Corpn. Ltd., Imphal Secretarial Audit, once a year of the companies assisted by the Corporation                   April, 1990
(xxxiv) Assam Indl. Dev. Corpn.  Ltd., Guwahati                                  Secretarial Audit, once a year, of the companies   assisted   by   the   Corpn. under the IDBI’s Refinance Scheme. However, companies   having   whole-time   secretary   need   not    perform Secretarial    Audit, provided    such Company Secretary submits a certificate of compliance of various provisions of law. July, 1990
(xxv)Gujarat Industrial Investment Corporation Ltd., Ahmedabad                    Secretarial Audit, once a year, of the companies assisted by   the Corpn. including the joint/associate sector companies of the   corpn. However, companies having whole-time secretary need not perform Secretarial Audit provided such Company Secretary submits a certificate of compliance of   various provisions of law. June, 1991
(xxxvi)    Arunachal Pradesh Industrial Development     & Financial Corpn. Ltd., Naharlagun            Secretarial Audit, once a year, of the companies assisted by the Corporation.                  August, 1991
         C. Due Diligence Certificates/Search Report
  (xxxvii)  Gujarat State Financial
Corporation
(i)  Certification with regard to   the compliance of various laws such as Factories Act, Safety Provisions and other local Acts, by the concerned borrowers.  
 
May, 1999
 
  (ii) Preparation of Search   Report   and other   work connected with Registrar of Companies.
VIII. GOVERNMENT DEPARTMENTS    
69.        Department of   Agriculture   and Cooperation, Ministry of Agriculture        To issue a certificate about certain prescribed details of a company chartering foreign    fishing   vessels, according to the guidelines issued by the Department of Agriculture and Co-operation. July, 1987
70. Entrepreneurship Department of Industries, Government of Orissa   A Company Secretary setting up industrial unit recognised as ‘Special Class Entrepreneur’ under the category of technical   entrepreneurs (Special class entrepreneurs are eligible for 5% extra capital investment subsidy and other   additional privileges for setting up industries).    August, 1992
71. Department of Telecommunication, vide its Guidelines No. 820-1/2006-LR, dated 24.8.2007 The "Guidelines and General Information for Grant of Licence for Operating Internet Services" authorise Company Secretaries to issue certificate on net worth of the Companies.   The Guidelines provide that a company having ISP licence and a net worth of Rs. One Hundered crore or more can only offer IPTV services subject to approval from Licensor.  A certificate from Company Secretary (certifying the net worth of the company) is to be submitted August, 2007
72. Ministry of Heavy Industries and Public Enterprises, Department of Public Enterprises, vide its ref. no. 18(8)/2005-GM dated 22nd June 2007 The Guidelines on Corporate Governance for Central Public Sector Enterprises 2007 provide that the company shall obtain a certificate from practicing Company Secretary regarding compliance of conditions of corporate governance as stipulated in these Guidelines and Annexes.
 
June 2007
       
IX HIGH COURT    
73. Calcutta High Court (letter no. Cor. 424 dated 9.2.1983)                        Introduction of panel of   Practising Company Secretaries for appointment as receivers, arbitrators, trustees and special officers. February, 1983
 
X ANCILLARY    
74. Income-Tax Act, 1961
 
Ministry of   Finance, Department   of Revenue, Central Board of Direct Taxes, have notified the profession of Company Secretaries under section 44AA of the Income Tax Act, 1961. October, 1992
  1. Secretary of Company can also undertake such assignment.
  2. In addition, certificate in respect of search reports from the records maintained by the office of the Registrar of Companies will be accepted.

II - FOR A COMPANY SECRETARY IN EMPLOYMENT

1. Ministry of Education                                                Appointment   of    superior posts and services under the Central Government. February, 1968
December, 1971
July, 1981
2. Section   2(45) of    the Companies Act, 1956    “Secretary” redefined to include, a member  of  the  Institute appointed  to  perform the duties which may be performed by a secretary under the   Act   and  other ministerial or administrative duties. May, 1988
w.e.f. 15.6.1988
3. Section   383A   of    the Companies Act, 1956 read with Companies (Appointment &  Qualifications of Secretary) Rules, 1988                           (i)   Every Company having a paid-up share capital of   Rs. 5 crores  or  more to employ a whole-time  secretary who  is       a member of the Institute.
(ii)   Pass in Intermediate examination of the Institute eligible for appointment as whole-time secretary in case of companies having paid-up    share   capital   of less than Rs. 5 crores.
(iii) Pass in Intermediate examination of the Institute eligible for appointment as a whole-time secretary in case of a company with its registered office and corporate office and works situated in towns with a population of less than one lakh in accordance with Census of India 2001 Report and having a paid-up share capital of rupees two crores or more but less than rupees five crores. 
February, 1975
(as amended in December 1988, April 1993, and in June, 2002)
 
 
 
 
 
14 October, 2003
 
4. Section 581X of the Companies Act, 1956 Every producer company having an average annual turnover exceeding five crores rupees in each of three consecutive financial years to have a whole-time secretary who is a member of the Institute. 6 February, 2003
5. SEBI vide circular Letter  No.    SMD/POLICY/CIR-12/99 dated 18.5.1999 Compliance officer to  be appointed by Listed companies in Compliance  with Circular No.    SMD/POLICY/CIR-06/98 dated February,  12, 1988 , shall  be the Company Secretary of the Company. May, 1999
6. Government   of   Andhra Pradesh For recruitment   in public sector under-takings of the State to superior posts. September, 1981
7. Central Government (Ministry of Corporate  Affairs) Qualification for recruitment to Grades I to   IV   in the Accounts Branch of the Central Company Law Service. November, 1982
8.            Ministry of Home Affairs, Department of Personnel and Administrative Reforms                       Empanelment of Company Secretaries for assignment of Indian experts to the developing countries of Asia, Africa and Latin America .
 
March, 1984
9. Government   of Gujarat , General    Administration, Department Circular No. RDD/1077/1120/K   dated 16.1.1978  and  letter No. RDD/1081/1781/K dated 23.6.1981 Degrees/diplomas awarded by Universities     or   other educational   Institutes established by an Act of the Central   or State     legislature or   by   an   Act    of Parliament     automatically    specialize for   the purpose of recruitment to the posts   and    services under the   State Government. January, 1978
June, 1981
 
 
10. Government of Tamil Nadu,    Personnel     and Administrative      Reforms (Personnel ) Department, Order  No.  G.O.   Ms.  No. 148 dated 7.3.1988
 
ACS is specialized as one of the qualifications   for    the   purpose   of  Group   ‘A’ appointments  in  the State Government Service  in  the  departments concerned with       Trade,    Commerce,    Finance, Commercial  Taxes  and  Industry where such  a  specialized knowledge is called for. March, 1988
 
11.            Government of  Kerala, Planning    & Economic Affairs (BPE) Department, Thiruvanathapuram, Order No. 10180/BPE – 2/89/Plg. Dated 29.5.1989.         Preference to be   given to candidates possessing ACS qualification in addition to ACA/AICWA qualification, for recruitment to the posts of Finance Directors in   State Government Undertakings   in Kerala. May, 1989
 
12. Karnataka State Financial Corporation, Letter Pers/P- 3214 dated  10.11.1989 ACS as one of the superior qualification for appointment to executive posts. November 1989
13. (a) Govt. of India , Ministry of Personnel, Public Grievances and Pensions(Department of Personnel & Training) O M No. dated 1/2/89 -Estt.(Pay.I) dated 09.04.1999.
(b) Office of Comptroller & Auditor General   of    India vide Letter No. 284/ NGE(ENTT)/44-2005.
 
 
 
 
Employees   passing   Intermediate and Final      Examinations     of     Company Secretaryship course are eligible for lump sum incentives of Rs. 2,000 and Rs. 4,000, respectively.
9th April,1999
 
 
 
 
 
April, 1991 (revised in 1999)
 
14. Model Listing Agreement for Listing of Debt Securities SEBI/CFD/DIL/CIR-39/ 2004/11/01 Company Secretary or any other person to be designated as compliance officer. 1 November, 2004
15. Model Listing Agreement for Listing of Indian Depository Receipts  SEBI/CFD/DIL/IDR/1/ 2006/3/4 Issuer to appoint its Company Secretary as Compliance Officer. 3 April, 2006
16. University Grants Commission (UGC) Regulation vide File No. F.3-1/2009 dated 30th June 2010 CS Qualification for Appointment as Teaching Faculty in Universities and Colleges in the Area of Management / Business Administration.
 
30 June 2010