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[Cites 0, Cited by 2] [Section 134(3)] [Section 134] [Entire Act]

Union of India - Subsection

Section 134(3)(f) in The Companies Act, 2013

(f)explanations or comments by the Board on every qualification, reservation or adverse remark or disclaimer made—
(i)by the auditor in his report; and
(ii)by the company secretary in practice in his secretarial audit report;