185 / 189 are core sections of co law covered under ca final law, I don’t track recent changes , notifications and interpretation of these sections .
It will be inappropriate for me to comment on them, I cannot give substandard opinion .
Sorry won’t be able to comment 🙂
Sec 185 as you rightly said prohibits certain transactions with directors . How ever sec 189 just tells that companies must maintain a register for all the transactions that have been entered with directors. There might be many cases where transactions have been entered with directors and not prohibited u/s 185 thus need to be maintained in sec 189.
Such transactions are specifically mentioned in sec 185.a sec 188 transactions need to be mentioned in 189
Hope that helps
Please correct, if needed