26. Companies not to engage in Company Secretaryship

(1) No company, whether incorporated in India or elsewhere, shall practise as Company Secretaries.

1[Explanation --For the removal of doubts, it is hereby declared that the "company" shall include any limited liability partnership which has company as its partner for the purposes of this section.]

(2) Any company contravening the provisions of sub-section (1) shall be punishable on first conviction with fine which may extend to one thousand rupees, and on any subsequent conviction with fine which may extend to five thousand rupees.


1. Inserted by Notification THE COMPANY SECRETARIES (AMENDMENT) ACT, 2011, Dated 8th January 2012.