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MCA Compliance

BR — Noting Annual Compliance Status Report

VS Vikas Sharma 📅 March 24, 2026 ⏱️ 2 min read 👁️ 2 views Updated: Mar 25, 2026

BR — Noting Annual Compliance Status Report

Ready-to-use draft board resolution for noting the annual/quarterly compliance status report under the Companies Act, 2013. Includes format, legal references, and compliance notes. Illustrative only — customize based on your company's MOA, AOA, and professional advice.

Illustrative Only
This draft is for educational purposes. Customize with your Company Secretary or legal advisor before use. TaxClue accepts no liability.
Legal Reference
Section: Section 205 / Good Governance
Filing: MGT-14 within 30 days if required under Section 117

When is This Resolution Needed?

noting the annual/quarterly compliance status report requires a formal resolution under the Companies Act, 2013. Must be passed at a validly convened Board meeting with proper quorum (Section 174 — 1/3rd of directors or 2, whichever higher), notice (7 days under Section 173(3)), and minutes (Section 118).

Draft Board Resolution

[On the letterhead of the Company]

CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF [COMPANY NAME] HELD ON [DATE] AT [TIME] AT [REGISTERED OFFICE ADDRESS]

Present: 1. Mr./Ms. [Name] — Director (Chairperson) | 2. Mr./Ms. [Name] — Director | 3. Mr./Ms. [Name] — Director

Quorum: Present throughout as required under Section 174.

Resolution

"RESOLVED THAT the Board takes note of the Compliance Status Report for [Quarter/FY] presented by the Company Secretary, confirming: (a) all ROC filings are up to date, (b) Board and GM meetings held as per schedule, (c) statutory registers maintained, (d) no pending penalties/show cause notices, (e) DIR-3 KYC filed for all directors."

"RESOLVED FURTHER THAT any one Director or the Company Secretary be and is hereby authorized to do all acts, deeds, and things necessary to give effect to the above resolution, including filing forms with ROC, signing documents, and making applications."

Certified True Copy
For [Company Name]
[Name] | Company Secretary / Director | Date: [Date] | Place: [Place]

Compliance Notes

Best practice: Quarterly compliance review is not legally mandatory but is recommended by ICSI Secretarial Standards and governance best practices. The CS prepares a compliance checklist covering all ROC filings, meeting compliance, register maintenance, and pending actions. Board noting creates a record of governance diligence — useful as Section 463 due diligence defence.

Post-Resolution Checklist

#ActionTimelineResponsible
1Record minutes within 30 days (Sec 118)30 daysCS
2File MGT-14 if required (Sec 117)30 daysCS/Director
3File applicable MCA form15-30 daysCS/Director
4Update statutory registers7-15 daysCS
5Notify stakeholdersAs prescribedCS
Disclaimer
This article is for general informational and educational purposes only. Consult a qualified Company Secretary, Chartered Accountant, or Advocate before acting. TaxClue Consultech Pvt Ltd accepts no liability. All drafts and templates are illustrative only.

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❓ Frequently Asked Questions
Must this resolution be filed with ROC?
Board resolutions under Section 179(3) and all special resolutions must be filed in MGT-14 within 30 days of passing. Check the specific section requirement. Ordinary resolutions at AGM generally do not need separate MGT-14 filing unless specifically required.
Can this be passed by circulation under Section 175?
Most Board resolutions can be passed by circulation if no director objects. However, certain matters are excluded — approval of financial statements (Section 134), Board Report, and prospectus must be passed at a physical/VC Board meeting only.
What if quorum is not present at the Board meeting?
Under Section 174, quorum is 1/3rd of total directors or 2, whichever is higher. If quorum not present, the meeting stands adjourned to the same day, time, and place in the next week. At the adjourned meeting, directors present (minimum 2) constitute quorum.

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