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..... ished under provisions of section 3 of the Act; (c) company means a company as defined in section 3 of the Companies Act, 1956 (1 of 1956); (d) financial year means the period of twelve months commencing on the first day of April every year; (e) quarter means the period of three months commencing on the first day of April, July, October and January of each financial year; (f) re .....

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