Regulation 2(1)(o)of LODR

“key managerial personnel”, in relation to a company, means—

(i) the Chief Executive Officer or the managing director or the manager;

(ii) the company secretary;

(iii) the whole-time director;

(iv) the Chief Financial Officer; andOmitted vide Companies (Amendment) Act, 2017 dated 03.1.2018 effective from 09.02.2018. To view the notification,Click Here

(v) such other officer as may be prescribed

(v) such other officer, not more than one level below the directors who is in whole-time employment, designated as key managerial personnel by the Board; andInserted vide Companies (Amendment) Act, 2017 dated 03.1.2018 effective from 09.02.2018. To view the notification,Click Here

(vi) such other officer as may be prescribed;Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018 effective from 09.02.2018. To view the notification,Click Here

Commencement Notification dated 09.02.2018

Enforcement notification S.O.2754 (E) dated 12/09/2013

The Companies (Amendment) Act, 2017 (Effective from 03.01.2018)