Section 12 - Amendment of section 134 - Companies (Amendment) Act, 2015

Amendment of section 134 12. In section 134 of the principal Act , in sub-section (3), after clause (c), the following clause shall be inserted, namely:- (ca) details in respect of frauds reported by auditors under sub-section (12) of section 143 other than those which are reportable to the Central Government; .