Q.Define 'Company Secretary' as given under Section 2(24) of the Companies Act, 2013.

Section 2(24) does not define 'company secretary' independently — it cross-refers to the Company Secretaries Act, 1980's own definition, which ties the title to ICSI membership. …

Section 2(24) of the Companies Act, 2013 defines 'company secretary' by cross-reference rather than independently: 'company secretary' or 'secretary' means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980, who is appointed by a company to perform the functions of a company secretary under this Act.

Tracing the cross-reference, Section 2(1)(c) of the Company Secretaries Act, 1980 in turn defines a 'company secretary' or 'secretary' as a person who is a member of the Institute of Company Secretaries of India (ICSI). …

Quoting only 'a person appointed by a company to perform secretarial functions' and omitting the cross-reference to the Company Secretaries Act, 1980 — t …