Following is the text of the Secretarial Standard-2 (SS-2) on “General Meetings”, issued by the Council of the Institute of Company Secretaries of India and approved by the Central Government.

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SS-2 prescribes a set of principles for convening and conducting General Meetings and matters related thereto. This Guidance Note sets out the explanations, procedures and practical aspects in respect of the provisions contained in SS-2 to facilitate compliance thereof by the stakeholders. BACKGROUND

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The Secretarial Standard on General Meetings (SS-2) issued by the Institute of Company Secretaries of India (ICSI) under Section 118(10) of the Companies Act, 2013 was first made applicable w.e.f. 1st July, 2015. Since then the SS-2 has been revised by the ICSI and approved by the Central Government under

SS-2 has been formulated with a view to integrate, harmonise and standardise varied secretarial practises followed by various corporates. It prescribes a set of principles for convening and conducting General Meetings of the Company and matters related thereto.

The Secretarial Standard on General Meetings (SS-2) issued by the Institute of Company Secretaries of India (ICSI) under Section 118(10) of the Companies Act, 2013 has been effective since 1s July, 2015.