Description How to Draft Directors’ Report by CA Kamal Garg (2nd Edition, 2025) is a comprehensive guide for professionals involved in corporate compliance and secretarial practice. Spanning 368 pages, this book provides step-by-step guidance, practical checklists, model drafts, and updated provisions of the Companies Act, 2013 related to the preparation of Directors’ Reports. It serves as an essential reference for company secretaries, chartered accountants, corporate professionals, and law students. Published by Bharat Publishers, this updated edition incorporates the latest amendments and regulatory requirements. Available with a flat 25% discount and free shipping. ISBN: 978-81-1956-541-2. Chapter Content Page Division 1 Contents of Board’s Report 1 Board’s Report — An Introduction 3 2 Disclosures pursuant to the Companies Act, 2013 15 3 Matters to be included in Board’s Report for One Person Company and Small Company 57 4 Disclosure pursuant to the Listing Regulations 59 5 Disclosure pursuant to Employee Stock Option and Employee Stock Purchase Schemes 66 6 Disclosures by Producer Companies 74 7 NBFCs – Disclosures Pursuant to Directions of Reserve Bank of India 77 8 Disclosures pursuant to National Housing Bank Directions 81 9 Other Disclosures 82 10 Secretarial Audit Report 89 11 Cost Audit Report 90 12 Explanations in the Board’s Report in response to Auditors’ Qualification 92 13 Approval of the Board’s Report 95 14 Signing and Dating of the Board’s Report vis-à-vis Auditors’ Report 96 15 Collective Responsibility of the Board 99 16 Filing of the Board’s Report 100 17 Right of members to receive copies of Financial Statement, Board’s Report, etc. 102 18 Voluntary revision of the Financial Statements and Board’s Report 104 19 Liabilities 106 20 Adjudication Orders for Deficiencies in Directors’ Report 108 Devision 2 Board Report of Corporates 21 Dabur India Limited 125 22 Maruti Suzuki India Limited 207 Division 3 Appendices Appendix 1 Declaration by Independent Directors 337 Appendix 2 Register of loans, guarantees, security and acquisition made by the company 339 Appendix 3 Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 340 Appendix 4 Format for the Annual Report on CSR Activities to be included in the Board’s Report 342 Appendix 5 Statement containing salient features of the financial statement of Subsidiaries/Associate Companies/Joint Ventures 344 Appendix 6 Specimen Resolution to be Passed at a Meeting of the Board of Directors for Approval of the Board’s Report 346 Appendix 7 Specimen Resolution to be Passed at a Meeting of the Board of Directors for Approval of the Board’s Report containing Board’s Response to Auditors’ Comments and Qualifications 347
