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[Cites 0, Cited by 0] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(a) in Finance Act, 2015

(a)in case of an assessee, being a company, the person who is not eligible for appointment as an auditor of the said company in accordance with the provisions of sub-section (3) of section 141 of the Companies Act, 2013, (18 of 2013); or