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[Cites 0, Cited by 0] [Section 8(10)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(10)(b) in The Companies (Share Capital and Debentures) Rules, 2014

(b)they are issued for consideration other than cash, which does not take the form of an asset which can be carried to the balance sheet of the company in accordance with the applicable accounting standards.