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Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013New
July, 22nd 2015

Stakeholders have drawn attention to the proviso to section 101{1) of the Companies Act, 2013 (Act) which allows general meetings to be called at a shorter notice than twenty one days, and sought clarilication as to whether provisions of section 136 would also allou' circulation of financial statements at a shorter notice if conditions under section 101 are fulfilled.

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