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Union of India - Section

Section 146 in THE FINANCE ACT, 2021

146. Insertion of sections 50 and 51.

After section 49 of the principal Act, the following sections shall be inserted, namely:—“50. Form, manner etc. for companies to apply with modifications.Where this Act provides that the form or manner or period or details in respect of any declaration to be made or the particulars to be included in anyregister to be maintained shall be such as may be prescribed for a company under the Companies Act, such prescribed form or manner or period or details orparticulars, as the case may be, shall apply subject to such modifications, exceptions and conditions that the Central Government may by notification specify.