MCA wide notification dated 31st July, 2018 amended the Companies (Accounts) rules, 2014

Amongst other things, it has been made mandatory for the Board to include a statement in its report with respect to status of compliance with the provisions relating to the constitutions of Internal Complaints Committee under the Sexual Harassment of Women at workplace (Prevention, Prohibition and Redressal) Act, 2013.

For this purpose, below are provisions regarding constitutions of Internal Complaints Committee:

i. One presiding officer, who shall be a woman, employed at a senior level by the employer

ii. Two members from amongst the employees, who are committed to the cause of women, or who has experience in social work or have legal knowledge

iii. One member from any NGO, operating in the area of cause of women.

Employer has to make sure not less than fifty percent of total members of the Committee are women.

Term of office of presiding officers and members of the Committee cannot be more than three years.

http://www.mca.gov.in/…/companisAccountsRules_31072018.pdf

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