Background

Rule 26 of the Companies (Incorporation) Rules, 2014 mandates comprehensive disclosure requirements for companies operating websites, ensuring transparency and facilitating stakeholder communication through digital platforms.

Compliance Requirement

Rule 26: Publication of Name by Company

This rule establishes mandatory website disclosure obligations for companies engaged in online business or maintaining a web presence.

1. Website Disclosure Requirements (Rule 26(1))

Every company which has a website for conducting online business or otherwise, shall disclose/publish its name, address of its registered office, the Corporate Identity Number, Telephone number, fax number if any, email and the name of the person who may be contacted in case of any queries or grievances on the landing/home page of the said website.

2. Additional Publication Requirements (Rule 26(2))

The Central Government may as and when required, notify the other documents on which the name of the company shall be printed.

Enabling Provision

• • Grants Central Government power to prescribe additional documents
  • Allows regulatory flexibility for future requirements
  • Notifications issued as circumstances demand
  • Ensures evolving compliance landscape

Existing Statutory Requirements Beyond Rule 26

While Rule 26(2) empowers future notifications, companies must already comply with name publication requirements under various provisions:

Under Section 12 – Registered Office

• • Name displayed outside registered office
  • In legible characters
  • Language of the state or English
  • Company to have its name engraved on its common seal, if any (Section 12(3)(b))

Under Section 382 – Foreign Companies

• • Name display at business premises
  • Bilingual requirements
  • Country of incorporation disclosure

Penalty & Punishment

Company and every officer in default liable to a penalty of Rs. 1000 per day till default continues subject too max. Rs. 1 lakh