Section 46(i) in The Companies (Amendment) Act, 2017
(i)for sub-section (3), the following sub-section shall be substituted, namely:—"(3) Every company shall have at least one director who stays in India for a total period of not less than one hundred and eighty-two days during thefinancial year:Provided that in case of a newly incorporated company the requirement under this sub-section shall apply proportionately at the end of the financial year in which it is incorporated.";
