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[Cites 0, Cited by 0] [Section 338(2)] [Section 338] [Entire Act]

Union of India - Subsection

Section 338(2)(a) in The Companies Act, 2013

(a)if such books of account as are necessary to exhibit and explain the transactions and financial position of the business of the company, including books containing entries made from day-to-day in sufficient detail of all cash received and all cash paid, have not been kept; and