From 22-A filing & Appointment of Company Secretary
As per Section 203 of the Companies Act 2013, a Company with paid up capital of Rs.5 Crore more has to appoint a whole time Company Secretary.
Every Company registered on or before 31st December 2017 is required file a Form 22-A (Active Company Tagging - Identities and Verification) for verification of its registered office this form before 25th April 2019.
While Filing From 22-A, The Ministry of Corporate Affairs is insisting for compliance of appointment of Company Secretary for companies that has paid up capital of Rs.5 Crore of more.
So, it become a mandatory condition for appointment of Whole time Company Secretary by Companies with paid up capital of Rs.5 Crore more.