II. What matters are to be included in BOD's resolution for
appointment of the secretary?
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A company Secretary is a Key Managerial Personnel of the Company. He is an employee of the company, even though he ranks a very high position in the company. Designation of Company Secretary is almost Chief Executive and nearly close to the designation of director. He is regarded as legal expert officer, pursuing mastery in Companies Act, 2013 along with FEMA Act, 1999 also contributing towards Income Tax Act 1960.A company Secretary involves in general decision making of the company and is expected to give lawful opinions whenever needed.
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