TY - GEN AU - GOSWAMI, DELEP TI - The companies act 2013: Stringent disclosures in the Board's report, company's annual return and certification by the compan PY - 2013/// KW - COMPANY LAW N2 - Disclosure of information to shareholders is a very important requirement under the company law. This is with a view to protect the interest of the shareholder and ensure better governance. Accordingly the company act 2013 has stipulated stringentmeasures and requirements for disclosure in Board's reprot and annual return. The act has also preescribed onerous duties and reponsibilities for comapny directors as well as company secretaries ER -