The Management and Administration Rules set out how companies must maintain statutory registers, including registers of members, debenture holders, and other security holders.

They prescribe standardised forms, formats, and timelines, ensuring uniform and accurate record-keeping across all companies.

These rules govern how registers are kept, updated, authenticated, indexed, and inspected, including provisions for foreign registers maintained outside India.

Companies must follow specific procedures for closing their registers, notifying members, and meeting SEBI requirements where applicable.

These rules govern the preparation, certification and filing of a company’s annual return, along with inspection, access and long-term preservation of statutory registers and records.

They also regulate how extraordinary general meetings may be called by requisitionists, how notices of meetings must be issued (including by electronic means), and the rules for appointing proxies.

Further, the rules prescribe the detailed mechanism for voting through electronic means, including remote e-voting, appointment of scrutinisers and declaration of results.

These rules set out the detailed procedures for conducting polls at meetings, scrutinising votes, and reporting results/

They also prescribe the manner of conducting business through postal ballot, including notices, advertisements, scrutiny, declaration of results, and categories of business that must mandatorily be passed through postal ballot.

Further, the rules govern special notices, filing of resolutions, preparation and preservation of minute books, and the rights of members to inspect or obtain copies.

They emphasise proper documentation, authentication, and timely reporting of corporate decisions taken at meetings or through postal ballot.

The later rules provide a framework for maintaining statutory records in electronic form, ensuring their security, integrity, accessibility, and reliability.