Section No :  
Legislative Enactments
COMPANIES ACT
Marginal Notes
1. Short title and date of operation.
2. Legal status and capacity of a company.
3. Different types of companies.
4. Method of incorporating a company. [2, 12 of 2025]
5. Incorporation of a company. [2, 13 of 2019]
6. Requirements as to name.
7. Restrictions on names.
8. Change of name.
9. Public notice of name. [3, 13 of 2019]
10. Direction to change name. [4, 13 of 2019]
11. Change of name upon change of status of company. [3, 12 of 2025]
12. Use of company name and company number.
13. Contents of articles.
14. Application of model articles.
15. Adoption or amendment of articles.
16. Effect of articles.
17. Effect of statement of objects in articles.
18. Right of shareholders to a copy of the articles.
19. Method of contracting. [21, 12 of 2025]
20. Attorneys.
21. Authority of directors, officers and agents.
22. No constructive notice.
23. preincorporation contracts may be ratified.
24. Warranties implied in preincorporation contracts.
25. Failure to ratify.
26. Authentication of documents by company.
27. Articles of a private company.
28. Company ceasing to be a private company.
29. Company may become a private company.
30. Private companies need not keep interests register.
31. Unanimous agreement of shareholders.
32. Application for incorporation of a company limited by guarantee.
33. Company limited by guarantee must have articles.
34. Power to dispose with "limited" in the name of charitable and other companies.
35. Provisions which apply to companies limited by guarantee.
36. Dating of prospectus.
37. Specific requirements as to particulars in prospectus.
38. Expert's consent to issue of prospectus containing statement by him.
39. Consent of bank or attorney-at-law or auditor necessary for inclusion of name in prospectus.
40. Registration of prospectus.
41. Civil liability in respect of untrue statement in prospectus. [21, 12 of 2025]
42. Criminal liability for untrue statements in a prospectus.
43. Document containing offer of shares or debentures for sale to be deemed a prospectus.
44. Interpretation of provisions relating to prospectuses.
45. Prohibition of allotment unless minimum subscription is received.
46. Effect of irregular allotment. [458, 12 of 2026]
47. Applications for and allotment of shares and debentures.
48. Construction of reference to offering shares or debentures to the public.
49. Nature and types of shares.
50. Initial shares.
51. Issue of shares. [4, 12 of 2025]
51A. Duty of the existing holder of any share warrant to bearer or bearer share. [5, 12 of 2025]
52. Consideration for issue of shares.
53. Pre-emptive rights to new issues.
54. Method of issuing shares.
55. Calls on shares.
56. Distributions.
57. Solvency test.
58. Stated capital.
59. Reduction of stated capital.
60. Dividends.
61. Recovery of distributions.
62. Reduction of shareholder liability to be a distribution.
63. Company may acquire or redeem its own shares.
64. Purchase of own shares.
65. Enforceability of contract to purchase shares.
66. Meaning of "redeemable".
67. Redemption option of company.
68. Redemption at the option of the shareholder.
69. Redemption on fixed date.
70. Restrictions on giving financial assistance.
71. Transactions not prohibited by section 70. [459, 12 of 2026]
72. Restriction on subsidiary holding shares in holding company.
73. Transfer not to be registered except on production of instrument of transfer.
74. Transfer by legal representative.
75. Registration of transfer at the request of transferor.
76. Notice of refusal to register transfer.
77. Certification of transfers.
78. Duties of company with respect to issue of certificates.
79. Certificate to be evidence of title.
80. Evidence of grant of probate, &c.
81. Right of debenture holders and shareholders to inspect register of debenture holders and to have copies of any trust deed.
82. Directors prohibited from acting as trustees.
83. Perpetual debentures.
84. Power to reissue redeemed debentures in certain cases.
85. Specific performance of contracts to subscribe for debentures.
86. Meaning of "shareholder".
87. Liability of shareholder.
88. Liability for calls. [460, 12 of 2026]
89. Shareholders must agree to increase in liability.
90. Exercise of powers reserved to shareholders.
91. Exercise of powers by ordinary resolution.
92. Powers exercised by special resolution. [461, 12 of 2026]
93. Shareholder may require company to purchase shares.
94. Notice requiring purchase.
95. Purchase by company.
96. Purchase of shares by third party.
97. Court may grant exemption. [462, 12 of 2026]
98. Court may grant exemption if company is insolvent.
99. Alteration of shareholder rights.
100. Shareholder may require company to purchase shares.
101. Action not invalid.
102. Registration of charges created by companies registered in Sri Lanka.
103. Unregistered charges void in certain cases.
104. Duty of company to register charges existing on property acquired.
105. Register of charges to be kept by Registrar.
106. Endorsement of certificate of registration on debentures.
107. Entries of satisfaction and release.
108. Rectification of register of charges.
109. Copies of instruments creating charges to be kept by company.
110. Company's register of charges.
111. Review of Register of charges.
112. Application of this Part to charges and property to be acquired by an overseas company.
113. Registered office of a company.
114. Change of registered office.
115. Requirement to change registered office.
116. Location of company records.
117. Form of records.
118. Inspection of records by directors.
119. Inspection of company records by shareholders.
120. Public inspection of company records.
121. Manner of inspection.
122. Copies of documents.
123. Company to maintain share register.
124. Place of share register.
125. Stamp duties in case of shares registered in a register outside Sri Lanka.
126. Index of shareholders.
127. Power to close register. [21, 12 of 2025]
128. Power of court to rectify register.
129. Trusts not to be entered on share register.
130. Share register to be evidence.
130A. Details of the beneficial ownership of a company to be given to the Registrar. [7, 12 of 2025]
130B. Details to be furnished. [7, 12 of 2025]
130C. Appointment of a person for safekeeping and making available details. [7, 12 of 2025]
130D. Details for public. [7, 12 of 2025]
130E. Failing to keep and maintain a register of beneficial owners of the company. [7, 12 of 2025]
130F. A claim for beneficial ownership. [7, 12 of 2025]
130G. Offences. [7, 12 of 2025]
130H. Special provisions relating to reporting, receiving, etc. of details relating to beneficial ownership of the company. [7, 12 of 2025]
130I. Regulations. [7, 12 of 2025]
130J. Interpretation. [7, 12 of 2025]
131. Annual return.
132. Declaration and certificate to be sent by private company with annual return.
133. Annual general meeting.
134. Convening of extraordinary general meeting on requisition.
135. Length of notice for calling meetings.
136. Provisions as to meetings and votes.
137. Power of court to order meeting.
138. Representation of companies at meetings of other companies and of creditors.
139. Proxies.
140. Right to demand a poll.
141. Voting on a poll.
142. Circulation of shareholder's resolutions on requisition.
143. Special resolutions.
144. Resolution in lieu of meeting.
145. Resolutions requiring special notice.
146. Resolutions passed at adjourned meetings.
147. Minutes of proceedings of meetings of shareholders and directors.
148. Duty to keep accounting records.
149. Place where accounting records are kept.
150. Obligation to prepare financial statements.
151. Contents and form of financial statements.
152. Obligation to prepare group financial statements.
153. Contents and form of group financial statements.
154. Appointment of auditor.
155. Auditor's fees and expenses.
156. Appointment of partnership as auditor.
157. Qualifications of auditors.
158. Automatic reappointment.
159. Appointment of first auditor.
160. Replacement of auditor.
161. Statement by person ceasing to hold office as auditor.
162. Auditor to avoid conflict of interest.
163. Auditor's report.
164. Auditor's access to information.
165. Auditor's attendance at shareholders' meeting.
166. Obligation to prepare annual report.
167. Sending of annual report to shareholders.
168. Contents of annual report.
169. Failure to send reports &.
170. Registration of financial statements.
171. Balance sheet date.
172. Investigation of company's affairs on application of shareholders.
173. Investigation of company's affairs in other cases.
174. Power of inspectors to carry out investigation into affairs of related companies.
175. Production of documents and evidence at investigation.
176. Inspector's report.
177. Proceedings on inspector's report.
178. Expenses of investigation of company's affairs.
179. Inspector's report to be evidence.
180. Appointment and powers of inspectors to investigate ownership of company.
181. Power to require information as to persons interested in shares or debentures.
182. Power to impose restrictions on shares or debentures.
183. Registrar's powers to verify assets and liabilities.
184. Management of company.
185. Major transactions.
186. Delegation of powers.
187. Duty of directors to act in good faith and in the interests of company.
188. Directors to comply with Act and company's articles.
189. Directors standard of care.
190. Use of information and advice.
191. Meaning of "interested".
192. Disclosure of interest.
193. Avoidance of transaction.
194. Effect on third parties.
195. Non- application of sections 192 and 193 in certain cases.
196. Interested director may vote.
197. Use of company information.
198. Meaning of "relevant interest".
199. Relevant interests to be disregarded in certain cases.
200. Disclosure of share dealing by directors.
201. Number of directors.
202. Qualification of directors.
203. Director's consent required.
204. Appointment of first and subsequent directors.
205. Appointment of directors to be voted on individually.
206. Removal of directors. [8, 12 of 2025]
207. Director ceasing to hold office.
208. Resignation of last remaining director.
209. Validity of director's acts.
210. Age limit for directors.
211. [9, 12 of 2025]
212. Section - 212
213. Persons prohibited from managing companies. [463, 12 of 2026]
214. Court may disqualify directors. [464, 12 of 2026]
215. Proceedings of board.
216. Remuneration and other benefits.
217. Restrictions on loans to directors.
218. Indemnity and insurance.
219. [477, 12 of 2026]
220. Duty of directors on serious loss of capital. [465, 12 of 2026]
221. Secretary.
222. Qualifications of secretary to be prescribed.
223. Register of directors and secretaries.
224. Oppression.
225. Mismanagement.
226. Who may make an application.
227. [477, 12 of 2026]
228. Powers of court on application under section 224 or section 225. [466, 12 of 2026]
229. Effect of alteration of articles of company by order under section 224 or 225.
230. Addition of respondents to application under section 224 or section 225.
231. Consequences of termination or modification of certain agreements.
232. Extended meaning of "shareholder".
233. Restraining orders.
234. Derivative actions.
235. Costs of derivative action to be met by company.
236. Powers of court where leave is granted.
237. Compromise, settlement or continuance of derivative action.
238. Ratification of certain actions of directors.
239. Amalgamations.
240. Amalgamation proposal.
241. Approval of amalgamation proposal.
242. Short form amalgamation.
243. Registration of amalgamation proposal.
244. Certificate of amalgamation.
245. Effect of certificate of amalgamation.
246. Power to acquire shares of shareholders dissenting from scheme or contract approved by majority. [467, 12 of 2026]
255. Interpretation. [468, 12 of 2026]
256. Court approval of arrangements, amalgamation and compromises. [468, 12 of 2026]
257. Court may make additional orders. [468, 12 of 2026]
258. Application of Part VIII.
258A. Declaration to beprovided by the directors to court,if creditors are involved [468, 12 of 2026]
258B. Proceedings under the Rescue, Rehabilitation and Insolvency (Corporate and Personal) Act, No. 12 of 2026 [468, 12 of 2026]
259. Application of section 253 to compromise approved under this Part.
260. Interpretation.
261. Company incorporated for business outside Sri Lanka.
262. Grant of certificate of registration to off-shore company.
263. Continuation of business of offshore company.
264. Prohibition on carrying on business in Sri Lanka.
265. Cessation of business as an off-shore company.
393. Power of court to declare dissolution of company void.
394. Registrar may strike off defunct company from register. [469, 12 of 2026]
395. Property of dissolved company to vest in the State.
427. Company may grant floating charge. [2, 23 of 2024]
428. Instrument creating floating charge. [3, 23 of 2024]
429. Provisions of instrument creating floating charge.
430. Dealing with property subject to floating charge before attachment.
431. Ranking of floating charges. [4, 23 of 2024] [470, 12 of 2026]
432. Alteration and discharge of floating charges.
433. Circumstances in which floating charge attaches to property. [471, 12 of 2026]
433A. Interpretation [5, 23 of 2024]
471. Appointment of officers.
472. Appeals from Registrar's decisions.
473. Registers to be kept.
474. Authentication of documents by seal.
475. Registration of documents, copies of documents, notices &c.
476. Translations of documents filed.
477. Fees.
478. Recovery of expenses and fees.
479. Fund.
480. Inspection, production and evidence of documents kept by Registrar.
481. Enforcement of duty of company to make returns to Registrar.
482. Unlawful disclosure of information relating to companies. [21, 12 of 2025]
483. Production and inspection of books where an offence is suspected.
484. Registrar's power to call for information and to inspect books, registers and documents.
484A. Registrar?s power to grant extension for acts. [16, 12 of 2025]
485. Application of Act to existing companies.
486. Provisions relating to articles of existing companies.
487. Provisions relating to company numbers of existing companies &c. [17, 12 of 2025]
488. Interpretation.
489. Documents and particulars to be delivered to Registrar by overseas companies.
490. Power of overseas companies to hold lands.
491. Return to be delivered to Registrar where documents &c. altered.
492. Financial statements of overseas company.
493. Name of overseas company.
494. Obligation to state name and particulars of company.
495. Service on overseas company.
496. Registrar to be notified when company ceases to have place of business in Sri Lanka.
497. [477, 12 of 2026]
498. Penalties for non-compliance.
499. Enforcement of duty to comply with provisions of this Part.
500. Dating of prospectus and particulars to be contained therein.
501. Provisions as to expert's consent and allotment.
502. Registration of prospectus.
503. Penalty for contravention of section 500, section 501 or section 502.
504. Civil liability for misstatements in prospectus.
505. Interpretation of provisions as to prospectuses.
506. Appointment &c. of Advisory Commission.
507. Companies Disputes Board.
508. Board members may mediate disputes. [18, 12 of 2025]
509. Privilege in respect of mediations proceeding.
510. Fees payable in respect of mediation.
511. Penalty for false statement.
512. Penalty for falsification of records.
513. Penalty for improper use of word "Limited".
513A. General penalties. [19, 12 of 2025]
514. Compounding of certain offences.
515. Offences summarily triable.
516. Imposition and application of fines.
517. Savings as to private prosecutors.
518. Savings for privileged communications.
519. Prohibition of partnership with more than twenty members.
520. Procedure.
521. Grant of interim relief.
522. Savings for attorney-at-law and bankers.
523. Service of documents on company.
524. Documents to be received in evidence.
525. Costs in action by certain limited companies.
526. Power of court to grant relief in certain cases.
527. Regulations.
528. Sinhala text to prevail in case of inconsistency.
529. Interpretation. [20, 12 of 2025] [472, 12 of 2026]
530. Transitional provisions.
531. Savings.
532. Savings of pending proceedings for winding up.
533. Repeals.
534. Amendment of the First Schedule of Act, No. 10 of 1996.