Section 184 mandates directors to reveal their direct or indirect interests in any company, contract, or arrangement to ensure transparency and prevent conflicts of interest. Accurate MPB-1 filings, updated disclosures, and proper recording of abstentions in board minutes are essential for compliance. SKMC Global helps businesses identify relevant interests, manage annual disclosures,... https://www.skmcglobal.com/blog/decoding-disclosures-section-184-of-companies-act-2013