Summary |
The following is the text of the Secretarial Standard-4 (SS-4) on Registers and Records, issued by the Council of the Institute of Company Secretaries of India.
In the initial years, adherence by a company to this Secretarial Standard will be recommendatory.
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.
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