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Amendment of section 149.

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..... t less than one hundred and eighty-two days during the financial 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. ; ( ii ) in sub-section ( 6 ),- ( a ) in clause ( c ), for the words pecuniary relationship , the words pecuniary relationship, other t .....

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..... ry or associate company or their promoters, or directors, in excess of such amount as may be prescribed during the two immediately preceding financial years or during the current financial year; ( iii ) has given a guarantee or provided any security in connection with the indebtedness of any third person to the company, its holding, subsidiary or associate company or their promoters, or directo .....

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