company secretary or secretary means a company secretary as defined in clause(c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) who is appointed by a to perform the functions of a company secretary under this Act.
(The exceptions, modifications and adaptations provided above shall be applicable only to those companies covered under section 8 of the said act which has not committed a default in filing its financial statements under section 137 of the said act or annual return under section 92 of the said act with the registrar, vide notification dated 13th June, 2017)
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Enforcement notification S.O.2754 (E) dated 12/09/2013
Exemptions to Section 8 Companies [Amendment to GSR 466(E)] dated 13/06/2017