Section88
The Companies Act, 2013

Register of members, etc

In force From 01 Apr 2014 Act 18 of 2013 As on 15 Oct 2026

Act 18 of 2013 Ministry Corporate Affairs Enacted 29 Aug 2013 In force 01 Apr 2014 Cited by 2 provisions Instruments 6

Section 88 of the Companies Act, 2013 deals with register of members, etc. Every company shall keep and maintain the following registers in such form and in such manner as may be prescribed, namely:-- (a) register of members indicating separately for each class of equity and preference shares held by each member residing in or outside India; The Act came into force on 01 Apr 2014.

(1) Every company shall keep and maintain the following registers in such form and in such manner as may be prescribed, namely:--

(a) register of members indicating separately for each class of equity and preference shares held by each member residing in or outside India;

(b) register of debenture-holders; and

(c) register of any other security holders.

(2) Every register maintained under sub-section (1) shall include an index of the names included therein.

(3) The register and index of beneficial owners maintained by a depository under section 11 of the Depositories Act, 1996 (22 of 1996), shall be deemed to be the corresponding register and index for the purposes of this Act.

(4) A company may, if so authorised by its articles, keep in any country outside India, in such manner as may be prescribed, a part of the register referred to in sub-section (1), called "foreign register" containing the names and particulars of the members, debenture-holders, other security holders or beneficial owners residing outside India.

1[(5) If a company does not maintain a register of members or debenture-holders or other security holders or fails to maintain them in accordance with the provisions of sub-section (1) or sub-section (2), the company shall be liable to a penalty of three lakh rupees and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees.]

Section 88, The Companies Act, 2013 (Act 18 of 2013).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. NUVENTURE CONNECT PRIVATE LIMITED vs Registrar of Companies Kerala

    Court 11 Dec 2025 Persuasive (Other HC)

    Court's Decision & Legal Precedent

    An appeal under Section 59 of the Companies Act, 2013 is not maintainable by a company seeking to rectify its own register of members when there is no dispute between parties and no prior refusal or adverse order has been passed by the Registrar of Companies.

    On this section: Statutory obligation of every company to keep and maintain registers of members.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 19 Jan 2021 SCIN010096252020

    … In regard to the question of availability of information with respect to similarly placed debenture holders or security holders, the contention of the Union is that under section 88 of the Companies Act information is generated regarding debenture holders and security holders. Anyone can inspect the records of the company and glean information with which application can be moved under the first proviso to Section 7(1). In regard to them also it is the case of the Union that the principle of …

    Read this order on eCourtsIndia

  2. Supreme Court of India 19 Jan 2021 SCIN010047472020

    … In regard to the question of availability of information with respect to similarly placed debenture holders or security holders, the contention of the Union is that under section 88 of the Companies Act information is generated regarding debenture holders and security holders. Anyone can inspect the records of the company and glean information with which application can be moved under the first proviso to Section 7(1). In regard to them also it is the case of the Union that the principle of …

    Read this order on eCourtsIndia

  3. Supreme Court of India 19 Jan 2021 SCIN010001802020

    … In regard to the question of availability of information with respect to similarly placed debenture holders or security holders, the contention of the Union is that under section 88 of the Companies Act information is generated regarding debenture holders and security holders. Anyone can inspect the records of the company and glean information with which application can be moved under the first proviso to Section 7(1). In regard to them also it is the case of the Union that the principle of …

    Read this order on eCourtsIndia

Made under this section, and citing it

3 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 3 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 88

What have the courts held on Section 88 of the Companies Act?

NUVENTURE CONNECT PRIVATE LIMITED vs Registrar of Companies Kerala (11 Dec 2025) is the leading judgment on this section among those set out below: Statutory obligation of every company to keep and maintain registers of members.

How do I find court cases under Section 88 of the Companies Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 88, section 88 Companies Act, section 88 of the Companies Act. People searching for it also type companies act 2013 section 88. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with NUVENTURE CONNECT PRIVATE LIMITED vs Registrar of Companies Kerala (11 Dec 2025).

What should I read with Section 88 of the Companies Act, and has it changed?

Its own text turns on Depositories Act 11 (Register of beneficial owner), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 3: most recently Companies (Management and Administration) Second Amendment Rules, 2015 (2015), then The Companies (Management and Administration) Amendment Rules, 2014 (2014), and 1 more.

When did Section 88 of the Companies Act come into force?

Section 88 of the Companies Act, cited as Companies Act 88, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.