Section 118 of the Companies acts 2013 deals with the Minutes of the meetings of the company. The term ‘Minutes’ means the official record of the meetings of a company. These are the summary of business transacted, decisions, and the resolutions arrived at the meeting.

Minutes are like a precis, not a narrative.

Put simply, Minutes are a legal document that contains a track record of proceedings of the meeting. It is all about maintaining a chronological record of business transacted, decisions made, and resolutions arrived at the intersection of a company.

Are the minutes of the meeting a legal document?
As mentioned earlier, the minutes are an official and legal record of the board meeting. In the legal field, meeting minutes are considered accurate and can be used as legal evidence of the facts they report.
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