Trusted by 10,000+ Businesses

Extraordinary General Meeting (Section 100)

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Service: End-to-end convening and conduct of an extraordinary general meeting.

Fees: EGM service starting from INR 9,999 (Exl GST and Govt. Charges), one-time.

Covers: Notice, explanatory statement, proxies, voting, conduct and minutes.

Triggered by: M&A, capital changes, MoA or AoA amendments and other urgent matters.

Trusted by 10,000+ Businesses | 4.9 Google Rating | Offices in Pune, Mumbai, Delhi and Gurugram

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Service Needed

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

EGM: Overview and Quick Summary

📌 TL;DR - EGM Services at a Glance

An extraordinary general meeting under Section 100 is any general meeting of members other than the AGM, called for urgent or special business that cannot wait. It can be convened by the Board, or by the Board on a requisition from members holding at least one-tenth of voting rights, on a clear 21 days’ notice with an explanatory statement, and all its business is special business.

Parameter	Detail
Governing Provision	Section 100 with Sections 101, 102 and 105 and SS-2
Who can call	Board, Board on requisition, or requisitionists if Board fails
Requisition threshold	Members holding at least 1/10th of voting rights
Cost	Patron fee from INR 9,999 (Exl GST and Govt. Charges), one-time
Notice	Clear 21 days with explanatory statement; shorter with 95 percent consent
Requisition timelines	Board calls within 21 days; meeting held within 45 days
Business	All special business; explanatory statement under Section 102

EGM services from Patron Accounting cover the board approval, the notice and explanatory statement, the proxies and voting, the conduct of the meeting and the minutes, plus filing any resolutions in MGT-14 where applicable. It is the meeting behind major corporate decisions taken between AGMs. Our team has supported 10,000+ businesses since 2009.

Many EGM matters have their own service: a change in object clause or a change in authorised capital is approved at an EGM, and the wider yearly compliance runs through our private limited company compliance service. Where the meeting is the routine annual one rather than an event-driven EGM, the annual general meeting service applies instead.

What Is an Extraordinary General Meeting?

An extraordinary general meeting is any general meeting of a company’s members other than the annual general meeting. It is convened under Section 100 to transact urgent or special business that needs member approval before the next AGM.

Because it deals only with special business, every item on the EGM agenda is supported by an explanatory statement. It is the meeting through which members approve major decisions, such as altering capital, amending the constitution or removing a director, at the time the decision is needed.

Key Terms for EGM:

Requisition: A members’ demand, by those holding at least 1/10th of voting rights, that the Board call an EGM.
Special Business: All business at an EGM, each item carrying an explanatory statement under Section 102.
Explanatory Statement: The statement attached to the notice setting out the material facts of each item.
Proxy: A person appointed by a member to attend and vote; need not be a member, not counted for quorum.
Special Resolution: The 75 percent majority resolution many EGM matters require.

Section 100 21-Day Notice

When Is an EGM Called?

An EGM is called whenever a matter needs the members’ approval before the next AGM. It is event-driven rather than calendar-driven.

Capital changes: Altering authorised capital, a preferential issue, a buyback approval or a reduction of capital.
Constitution changes: Amending the memorandum or articles, including the object clause or the name.
Mergers and restructuring: Member approvals required for an M&A or a scheme.
Director matters: Removal of a director or other appointments needing member approval before the AGM.
On requisition: Where members holding at least 1/10th of voting rights requisition a meeting on a matter.

Many of these matters have their own service; for example a change in object clause or a change in authorised capital is approved at an EGM, as is the removal of a director.

Our EGM Services

Service	What We Do
Resolution and Agenda Planning	We frame the resolutions and the agenda for the matter, and advise whether an ordinary or special resolution is needed.
Board Approval	We support the board meeting that approves the EGM, the notice and the explanatory statement, and authorises the signatory.
Notice and Explanatory Statement	We draft the clear 21-day notice and the explanatory statement under Section 102 for each item of special business.
Proxies and Voting	We prepare the proxy forms and set up the voting process, including a poll or e-voting where applicable.
Conduct and Minutes	We support the conduct of the EGM, confirm the quorum and draft the minutes in line with Secretarial Standard SS-2.
Requisition and Filing	We handle a members’ requisition where relevant and file resolutions with the ROC in Form MGT-14 where applicable.

Our Process

EGM Process: Step by Step

How Patron convenes and conducts the EGM, from identifying the matter to filing the resolutions in MGT-14.

Step 1

Identify the Matter

Decide the business, frame the resolution and confirm whether it is an ordinary or special resolution.

Resolution Ordinary/special

Matter 01

Step 2

Approve at the Board

Hold the board meeting to convene the EGM and approve the notice and explanatory statement, or act on a requisition.

Board approval Or requisition

Board 02

Step 3

Issue the Notice

Issue a clear 21 days’ notice with the agenda and the explanatory statement to members, directors and auditors.

21 clear days Section 102

Notice 03

Step 4

Arrange Proxies and Voting

Circulate proxy forms and set up the voting method, including a poll or e-voting where applicable.

Proxy forms Poll / e-voting

Proxies 04

Step 5

Hold the EGM

Conduct the EGM with the required quorum and transact only the business in the notice.

Quorum Notice business

Hold 05

Step 6

Pass and Record

Pass the resolutions, record the voting and draft the minutes in line with SS-2.

Resolutions SS-2 minutes

Record 06

Step 7

File Resolutions

File the resolutions that require filing with the ROC in Form MGT-14 where applicable.

MGT-14 Where needed

File 07

Documents Required for an EGM

Details of the matter and the proposed resolution.
Board resolution convening the EGM, or the members’ requisition.
Register of members for the notice and voting.
Material facts for the explanatory statement under Section 102.
Proxy forms and any e-voting details.
Valid DSC of the signatory for any ROC filings.

Need the full checklist? We share a ready EGM checklist when you engage us.

Common EGM Challenges and Solutions

Challenge	Impact	How Patron Accounting Solves It
Defective notice or explanatory statement	A short or incomplete notice can invalidate the EGM. We issue a clear 21-day notice with a full Section 102 explanatory statement.
Right resolution type	Many EGM matters need a special resolution at 75 percent. We confirm the resolution type so the approval is valid.
Quorum at a requisitioned EGM	At a requisitioned EGM, if the quorum is absent the meeting is dissolved rather than adjourned. We plan attendance and proxies to secure the quorum.
Proxies and voting	Proxy and voting rules must be followed for the result to stand. We manage the proxy forms, the poll and any e-voting correctly.

EGM Service Fees

Fee Component	Amount
Patron Accounting Professional Fees (one-time)	Starting from INR 9,999 (Exl GST and Govt. Charges)
What it covers	The resolution and agenda, the notice and explanatory statement, the proxies and voting, the conduct support and the minutes
MCA filing fees on any MGT-14 and e-voting agency charges	Separate, charged on actual basis
Fees for the underlying matter (capital or MoA change)	Separate, charged on actual basis

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

MCA filing fees on any MGT-14, e-voting agency charges, and fees for the underlying matter such as a capital or MoA change are separate and charged on an actual basis. Contact us for a detailed quote.

Get a free EGM consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

EGM Timeline at a Glance

Stage	Estimated Timeline
Board approval	Board meeting convenes the EGM and approves the notice
Notice period	Clear 21 days’ notice to members, directors and auditors
Meeting and minutes	EGM held, resolutions passed, SS-2 minutes and any MGT-14 follow
On a requisition: call	Board must proceed to call within 21 days of receipt
On a requisition: hold	Meeting held within 45 days; else requisitionists may call within 3 months

An EGM runs over a few weeks. After the board approves it, a clear 21 days’ notice goes out, the meeting is held, and the minutes and any MGT-14 filings follow. On a members’ requisition, the Board must proceed to call the EGM within 21 days and hold it within 45 days of receipt, failing which the requisitionists may call it within three months. We plan the sequence so the EGM is valid and timely.

Key Benefits

Why Choose Professional EGM Support

Right Resolution Type and Agenda

The resolution type, ordinary or special, and the agenda are confirmed for the matter, so the approval is valid.

Notice and Statement Drafted Properly

The clear 21-day notice and the Section 102 explanatory statement are drafted properly for each item of special business.

Proxies, Quorum and Voting Handled

The proxy forms, the quorum and the voting, including a poll or e-voting, are handled correctly so the result stands.

Minutes per SS-2 and MGT-14 Filing

The minutes are drafted in line with SS-2, and the resolutions that require it are filed in MGT-14 where applicable.

Transaction Kept on Schedule

Convening the EGM correctly the first time keeps the underlying transaction, such as a funding round or an acquisition, on schedule.

Handled by Qualified CAs and CSs

The EGM is convened and run end to end by qualified Chartered Accountants and Company Secretaries.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

"We needed shareholder approval for a capital change ahead of a funding round. Patron convened the EGM, ran the voting and filed the resolution." - Founder, technology company, Bengaluru.

"Patron handled our EGM to amend the object clause, from the notice and explanatory statement to the minutes. Clean and correct." - Director, services company, Pune.

Trusted by leading brands including Hyundai, Asian Paints and Bridgestone for accounting and compliance support.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely.

EGM Compared with an AGM

Factor	EGM (Section 100)	AGM (Section 96)
When held	Any time, for urgent or special business	Once a year, within fixed timelines
Trigger	An event needing member approval	The annual compliance cycle
Business	All special business	Ordinary business plus any special
Who can call	Board, or members on requisition	The Board, as a yearly fixture

Matters Often Approved at an EGM

An EGM is the meeting through which many corporate actions are approved. Patron handles the underlying matter too.

Change in Object Clause for an MoA amendment approved by special resolution.
Change in Authorised Capital for a capital alteration.
Removal of Director for a removal needing member approval.
Private Limited Company Compliance for the wider annual compliance.
Secretarial Audit for secretarial compliance assurance.

Where the meeting is the routine annual one rather than an event-driven EGM, the annual general meeting service applies instead.

Legal and Compliance Framework

Calling an EGM: Section 100 of the Companies Act, 2013 allows an extraordinary general meeting to be called by the Board on its own motion, by the Board on a valid members’ requisition, or by the requisitionists themselves if the Board fails to act.

Requisition: Members holding at least one-tenth of the paid-up share capital with voting rights, or one-tenth of total voting power where there is no share capital, as on the date of receipt, may requisition an EGM, on which the Board must proceed to call the meeting within 21 days and hold it within 45 days.

Notice and business: A clear 21 days’ notice with an explanatory statement under Section 102 is given to members, directors and auditors, all EGM business being special business, with a shorter notice allowed on the consent of members holding 95 percent of the voting power.

Proxies and conduct: A member may appoint a proxy under Section 105 who need not be a member and is not counted for quorum, voting is by show of hands unless a poll or e-voting applies, and minutes are kept in line with Secretarial Standard SS-2.

Refer to the MCA portal for forms and to Section 100 on IndiaCode for the bare provision.

What is an extraordinary general meeting?

An extraordinary general meeting under Section 100 of the Companies Act, 2013 is any general meeting of a company’s members other than the annual general meeting. It is convened to transact urgent or special business that needs member approval before the next AGM, such as a capital change, an amendment to the memorandum or articles, or the removal of a director.

Who can call an EGM?

An EGM can be called by the Board of Directors on its own motion, by the Board on a valid requisition from members, or by the requisitioning members themselves if the Board fails to act on a valid requisition. In certain cases the Tribunal can also order a meeting to be called. Most EGMs are called by the Board for a specific matter.

How many members are needed to requisition an EGM?

Members holding at least one-tenth of the paid-up share capital of the company carrying voting rights, as on the date of receipt of the requisition, can requisition an EGM. For a company without share capital, members holding at least one-tenth of the total voting power can requisition. The requisition must state the matters and be sent to the registered office.

What is the notice period for an EGM?

An EGM requires a clear 21 days’ notice in writing or electronic mode to all members, directors and auditors, along with an explanatory statement under Section 102 for each item, since all EGM business is special business. A shorter notice can be given if members holding not less than 95 percent of the voting power consent to it.

What are the timelines on a requisitioned EGM?

On a valid requisition, the Board must proceed to call the EGM within 21 days of receipt, and the meeting must be held within 45 days of receipt of the requisition. If the Board fails to do so, the requisitioning members may call the meeting themselves within three months. These timelines are strict and protect the members’ right to be heard.

Can a member appoint a proxy at an EGM?

Yes. A member entitled to attend and vote at an EGM can appoint a proxy to attend and vote on their behalf, and the proxy need not be a member of the company. However, a proxy is not counted in determining the quorum. Voting on a resolution is by a show of hands unless a poll is demanded or the resolution is put to remote e-voting.

What is the difference between an EGM and an AGM?

An AGM under Section 96 is the routine annual meeting held within fixed timelines for ordinary business such as accounts, dividend and director rotation. An EGM under Section 100 is held at any time for urgent or special business that cannot wait for the next AGM. All business at an EGM is special business, and an EGM can also be called by members on requisition.

Are EGM resolutions filed with the ROC?

Resolutions passed at an EGM that require filing, such as special resolutions and certain others, must be filed with the Registrar in Form MGT-14, generally within 30 days of being passed. Since EGMs often approve special-resolution matters like capital or constitution changes, MGT-14 filing is common. We identify and file the resolutions that require it on time.

EGM kya hota hai?

EGM AGM ke alawa koi bhi general meeting hai, jo urgent ya special business ke liye Section 100 ke tahat bulayi jati hai.

EGM aur AGM me kya antar hai?

AGM har saal routine business ke liye hoti hai, jabki EGM kisi urgent ya special matter ke liye kabhi bhi bulayi ja sakti hai.

Quick Answers

What is it? Any general meeting other than the AGM.

Requisition? Members holding at least 1/10th of voting rights.

Notice? Clear 21 days with an explanatory statement.

On requisition? Board calls in 21 days, meeting within 45 days.

Why Get It Right

An EGM usually sits behind a time-sensitive decision. A funding round, an acquisition or a constitution change often cannot move until the members approve it, and a defective notice or the wrong resolution type can invalidate the meeting. Convening the EGM correctly the first time keeps the underlying transaction on schedule.

Convene your EGM - Call +91 945 945 6700 or WhatsApp us. We respond within 2 hours.

Convene Your EGM with Patron Accounting

An extraordinary general meeting under Section 100 is the members’ meeting for urgent or special business: convened by the Board or on a 1/10th requisition, on a clear 21 days’ notice with an explanatory statement, with proxies, voting and SS-2 minutes, and MGT-14 filing where required.

Getting the notice, the resolution type and the conduct right is what makes the approval stand. Patron Accounting, with qualified CAs and CSs and offices in Pune, Mumbai, Delhi and Gurugram, convenes and runs your EGM correctly for the matter at hand.

10,000+ Businesses | 4.9 Rating | 50,000+ Documents Filed | 15+ Years. Book a free consultation today.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

EGM Support Across India

In-person and remote EGM convening and conduct support from our offices in Pune, Mumbai, Delhi and Gurugram.

Matters Often Approved at an EGM

Capital, constitution and director matters

Change in Object Clause

India

Change in Authorised Capital

Content Created: 3 June 2026 | Last Updated: | Next Review: 4 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed at least yearly and updated whenever Section 100 and the related Sections 101, 102 and 105, the requisition threshold and timelines, the notice rules, Secretarial Standard SS-2, or the MGT-14 filing requirement change. Freshness Tier 2.

AY 2026-27 ITR filing is live - get your taxes filed accurately by CAs. CA-Assisted ITR Filing Open →