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Amendment of section 123

Section 32 - Amendment Acts - Companies (Amendment) Act, 2017 - Section 32 - 32. In section 123 of the principal Act,- (a) in sub-section (1),- (i) in clause (a),- (A) for the words "both; or", the word "both:" shall be substitute .....

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surement of the asset or the liability at fair value shall be excluded; or"; (ii) in the second proviso, for the words "transferred by the company to the reserves", the words "transferred by the company to the free reserves" .....

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