Minutes of meeting | Section 118 of Companies Act  

According to Section 118 of the companies act, 2013,
Minutes should not contain
Any matter, which in the opinion of the Chairman, is
(a) Defamatory of any person, or
(b) Irrelevant or immaterial to the proceedings, or
(c) Detrimental to company’s interests
The matter to be included or excluded in the minutes of the meeting shall be at the absolute discretion of the Chairman of the meeting
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