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Amendment of section 137

Section 39 - Amendment Acts - Companies (Amendment) Act, 2017 - Section 39 - 39. In section 137 of the principal Act,- (i) in sub-section (1),- (a) the words and figures "within the time specified under section 403" shall be omitted; (b) in .....

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hich has been incorporated outside India (herein referred to as "foreign subsidiary"), which is not required to get its financial statement audited under any law of the country of its incorporation and which does not get such financial stat .....

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