India 
CanadaMinutes
Minutes should be maintained in such manner and format as prescribed under Section 118 of the Companies Act, 2013.
The minutes serve as a record of the proceedings of the meetings and provide transparency in the decision-making process.
Minutes should be printed on prescribed minutes book papers, should be consecutively numbered and should be properly bound in a Minutes Book prescribed under the Companies Act, 2013.
Under the Companies Act 2013, minutes are a legal record of a company’s meeting proceedings. They are a summary of the decisions, discussions, and actions taken at the meeting.
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What are the requirements for minutes?
Who is responsible for minutes?
Minutes
Why are minutes important?Â
- Minutes can be used as legal evidence
- They help to understand the deliberations and decisions made at the meeting
- They can help to avoid non-compliance issues.
What are the consequences of tampering with minutes?
- Imprisonment for up to two years.
- A fine of at least 25,000 rupees, but up to 1 lakh rupees.
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