Section 275 of the Companies Act, 2013
Section 275 of the Companies Act, 2013 deals with the Power to Make Rules by the Central Government.
📜 Section 275 – Power to Make Rules
🔹 Overview:
The Central Government has the authority to make rules for carrying out the provisions of the Companies Act, 2013.
These rules are meant to provide detailed procedures, forms, and regulations to implement the Act effectively.
🔹 Key Features:
The rules may cover any matter which is required or permitted to be prescribed under the Act.
The government can amend, modify, or repeal these rules as necessary.
The rules framed under this section have the force of law.
🔹 Typical Areas Covered by Rules:
Registration procedures,
Filing requirements,
Meetings and resolutions,
Accounts and audit,
Penalties and prosecutions,
Other procedural or administrative aspects.
✅ Summary:
| Aspect | Detail |
|---|---|
| Authority | Central Government |
| Purpose | To frame rules to implement the Companies Act |
| Scope | Any matter requiring rules under the Act |
| Legal status | Rules have force of law |
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