Section 68(i) in The Companies (Amendment) Act, 2017
(i)in sub-section (3),—(a)in clause (a), after the words “sold by the company”, the words, letter, brackets and figures “unless the company is an investment company as referred to in clause (a) of the Explanation to section 186” shall be inserted;(b)after clause (e), the following clause shall be inserted, namely:—“(f) any amount representing unrealised gains, notional gains or revaluation of assets.”;
