Whistle blowing refers to the act of reporting or disclosing information by an employee, director, officer, or any other person regarding illegal, unethical, fraudulent, or improper activities taking place within a company or organisation. The person who makes such a disclosure is known as a “whistle-blower”. The disclosure may relate to corporate fraud, corruption, financial irregularities, violation of law, misuse of company funds, abuse of authority, or conduct that may adversely affect the interests of the company, shareholders, employees, creditors, or the public. In company law, whistle blowing is an important mechanism for promoting corporate governance, transparency and accountability. It enables persons within or connected with a company to bring wrongdoing to the attention of the appropriate authorities before it causes serious damage. The Companies Act, 2013 recognises the importance of whistle-blower protection through provisions relating to a vigil mechanism. Section 177(9) of the Companies Act, 2013 requires certain classes of companies to establish a vigil mechanism for directors and employees to report genuine concerns. Section 177(10) further provides that the vigil mechanism