Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 177] [Entire Act] Union of India - Subsection Section 177(1) in The Companies Act, 2013 (1)The Board of Directors of every listed company and such other class or classes of companies, as may be prescribed, shall constitute an Audit Committee.