Section 2(xii) in The Companies (Amendment) Act, 2017
(xii)in clause (85),—(a)in sub-clause (i), for the words "five crore rupees", the words "ten crore rupees" shall be substituted;(b)in sub-clause (ii),—(A)for the words "as per its last profit and loss account", the words "as per profit and loss account for the immediately preceding financial year" shall be substituted;(B)for the words "twenty crore rupees", the words "one hundred crore rupees" shall be substituted;
