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Filing guide / Governance

Board meeting (Sec 173) Due Date, Penalty and How to File

Board meeting (Sec 173) (Board Meeting (minimum 4 per year)) applies to Private Limited Company. At least 4 board meetings a year with no more than 120 days between two consecutive meetings (roughly one a quarter). Small companies, OPCs and startups need only 2 a year. Maintain minutes.

Board meeting (Sec 173) at a glance

Form
Board meeting (Sec 173)
Applies to
Private Limited Company
Due date
Quarterly: 30 June, 30 September, 31 December and 31 March
Category
Governance
Filing portal
Internal
CA required
No, you can file it yourself

Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.

When Board meeting (Sec 173) applies, and when you can skip it

When it applies

Private companies that are not small companies, OPCs or startups.

When you can skip it

Small companies, OPCs and startups need only 2 board meetings a year.

Board meeting (Sec 173): frequently asked

What is the due date of Board meeting (Sec 173)?+

Board meeting (Sec 173) (Board Meeting (minimum 4 per year)) is due quarterly: 30 June, 30 September, 31 December and 31 March.

Who needs to file Board meeting (Sec 173)?+

Board meeting (Sec 173) applies to Private Limited Company. Private companies that are not small companies, OPCs or startups.

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