A public company on which section 149 is applicable f.y. 2016-17 i.e. appointment of Independent Director. But company has not appointed the same in the financial year 2016-17. Now what should be the disclosure requirement in the Board report of F.Y. 2016-17. Also Can Independent director be appointed with back date in this financial year 2017-18 i.e 2 to 3 months back dated appointment.

Section 149 Company to have Board of Directors.