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How Many Companies Can One Person Be a Director Of?

Section 165 caps you at 20 companies and 10 public ones. Which companies count, which don't, how private subsidiaries of public companies are treated, and the Rs...

Vikas Sharma Tax & Compliance Expert
5 min read 11 views Updated Sep 11, 2026 Expert Reviewed High Complexity
How Many Companies Can One Person Be a Director Of?
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Last updated: September 2026Verified against: Government sources
Quick Answer

Section 165 caps you at 20 companies and 10 public ones. Which companies count, which don't, how private subsidiaries of public companies are treated, and the Rs...

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Twenty. But the sub-limit on public companies is what actually constrains people, and the counting rules have two traps in them.

The two limits

LimitNumber
Total companies (including alternate directorships)20
Of which, public companies10

Both apply at the same time. You can hold twenty directorships only if at least ten of them are in private companies that don't count towards the public sub-limit.

What counts and what doesn't

Counts towards the twenty:

  • Public companies
  • Private companies
  • Alternate directorships
  • One person companies

Counts as "public" for the ten sub-limit:

  • Public companies, listed or unlisted
  • Private companies that are a holding or subsidiary company of a public company

Doesn't count at all:

  • Dormant companies under Section 455 — expressly excluded from the twenty
  • Section 8 companies — excluded under the exemptions available to them

Trap 1: the private subsidiary. A private company that is a subsidiary of a public company is treated as public for this count, even though it's private for almost every other purpose. If you sit on several boards inside a listed group, a number of the "private" ones are probably eating your public quota.

Trap 2: status changes. A private company becomes a subsidiary of a public company through a transaction you had nothing to do with. Your count changes without you doing anything, and nobody tells you.

A useful relief: Section 8 company directorships are free. Not-for-profit board work — a foundation, a school, an industry association structured as a Section 8 company — doesn't consume your quota. That's deliberate policy, and worth knowing if you're asked to help.

Companies can tighten it

Under Section 165(2), the members of a company may, by special resolution, specify a lesser number of companies in which its directors may hold directorships.

Some companies do this in their governance policy — particularly where they want executive directors focused. Check the articles and any board policy before assuming twenty is your ceiling.

The separate SEBI caps

If any of your seats are in listed entities, further caps apply on top of Section 165:

  • 7 listed entities as a director in any capacity.
  • 7 listed entities as an independent director.
  • 3 independent directorships if you're a whole-time director or managing director in any listed entity.
  • 10 committee memberships and 5 chairmanships across all listed entities, counting only audit and stakeholders relationship committees.
  • High-value debt listed entity seats now count towards the listed entity caps.

These are tighter than Section 165, so a person active on listed boards usually hits a SEBI cap long before the twenty-company one.

What happens if you exceed

A daily penalty. A person who accepts an appointment in contravention of Section 165(1) is liable to a penalty of ₹2,000 for each day the contravention continues after the first, subject to a maximum of ₹2,00,000.

And a disqualification. Non-compliance with Section 165(1) is a ground of disqualification under Section 164(1). Which means exceeding the cap doesn't just cost money — it can affect your standing on every board you sit on.

That combination is why this is worth counting carefully rather than approximately.

Keeping the count right

  1. Maintain a live list of every directorship with the company's exact status: listed, HVDLE, unlisted public, private, private-subsidiary-of-public, dormant, Section 8.
  2. Recount before accepting anything new — all the caps, every time.
  3. Re-check when a group restructures. Status changes move companies between columns.
  4. Track committee seats separately.
  5. Keep your MBP-1, DIR-2 and databank profile accurate — these are what get checked.

Key takeaways

  • 20 companies, of which 10 public.
  • Alternate directorships count.
  • Private subsidiaries of public companies count as public.
  • Dormant and Section 8 companies don't count at all.
  • Members can set a lower limit by special resolution.
  • SEBI's listed entity caps are tighter and usually bind first.
  • ₹2,000 a day up to ₹2,00,000, plus disqualification under Section 164.

Read next

Law stated as on 5 September 2026.

Key Facts About Many Companies Can One

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How many companies can a person be a director of?

Twenty, including alternate directorships, of which no more than ten may be public companies.

Do private companies count?

Towards the twenty, always. Towards the ten-public sub-limit, only if the private company is a holding or subsidiary of a public company.

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

Many Companies Can One: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Frequently Asked Questions
How many companies can a person be a director of?
Twenty, including alternate directorships, of which no more than ten may be public companies.
Do private companies count?
Towards the twenty, always. Towards the ten-public sub-limit, only if the private company is a holding or subsidiary of a public company.
Do Section 8 company directorships count?
No.
Do dormant companies count?
No — they're expressly excluded from the twenty.
Can a company impose a lower limit?
Yes, by special resolution under Section 165(2).
What's the penalty for exceeding the limit?
₹2,000 for each day the contravention continues after the first, up to ₹2,00,000 — and it's a disqualification ground under Section 164(1).
Are the limits different for listed companies?
Yes. SEBI caps you at seven listed entities, and at three independent directorships if you're an MD or whole-time director anywhere listed.
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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