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The following is the text of the Secretarial Standard-5 (SS-5) on “Minutes” issued by the Council of the Institute of Company Secretaries of India.
In this Secretarial Standard, the Standard portions have been set in bold type. These should be read in the context of background material which has been set in normal type, and in the context of the ‘Preface to the Secretarial Standards’.
Adherence by a company to this Secretarial Standard is recommendatory till it becomes mandatory.
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