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AGM: Rules, Notice and Procedure

An Annual General Meeting (AGM) is a mandatory yearly meeting of a company's shareholders. Here are the rules, notice requirements and procedure under the Companies Act, 2013.

TaxClue Team Tax & Compliance Expert
4 min read 0 views Updated Aug 20, 2026
Expert Reviewed High Complexity
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Last updated: August 2026Verified against: Government sources
Quick Answer

An Annual General Meeting (AGM) is a mandatory yearly meeting of a company's shareholders. Here are the rules, notice requirements and procedure under the Companies Act, 2013.

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An Annual General Meeting (AGM) is a mandatory yearly meeting of a company's shareholders. Here are the rules, notice requirements and procedure under the Companies Act, 2013.

When an AGM must be held

  • Within 6 months of the financial year end (9 months for the first AGM)
  • The gap between two AGMs cannot exceed 15 months
  • OPCs are exempt from holding an AGM

Notice requirements

  • At least 21 clear days' notice in writing (or electronically)
  • Notice must state the day, date, time, venue and business to be transacted
  • Sent to all members, directors and auditors

Business transacted

Ordinary business includes adoption of financial statements, declaration of dividend, appointment/re-appointment of directors and auditors. Special business is any other matter, transacted via special/ordinary resolutions.

Frequently Asked Questions

When must a company hold its AGM?

Within 6 months of the financial year end (9 months for the first AGM), with no more than 15 months between two AGMs.

How much notice is required for an AGM?

At least 21 clear days' notice in writing or electronic form.

Is an AGM mandatory for all companies?

All companies except One Person Companies must hold an AGM.

What business is transacted at an AGM?

Adoption of accounts, dividend, appointment of directors/auditors (ordinary business) and any special business.

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Key Facts About AGM Rules Notice

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

When must a company hold its AGM?

Within 6 months of the financial year end (9 months for the first AGM), with no more than 15 months between two AGMs.

How much notice is required for an AGM?

At least 21 clear days' notice in writing or electronic form.

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

AGM Rules Notice: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in company law are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end company law support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in company law are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Getting AGM Rules Notice right the first time saves both time and money. Many businesses seek expert help for AGM Rules Notice to stay fully compliant.

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Frequently Asked Questions
When must a company hold its AGM?
Within 6 months of the financial year end (9 months for the first AGM), with no more than 15 months between two AGMs.
How much notice is required for an AGM?
At least 21 clear days' notice in writing or electronic form.
Is an AGM mandatory for all companies?
All companies except One Person Companies must hold an AGM.
What business is transacted at an AGM?
Adoption of accounts, dividend, appointment of directors/auditors (ordinary business) and any special business.
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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