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[Cites 0, Cited by 0] [Section 180(1)] [Section 180] [Entire Act]

Union of India - Subsection

Section 180(1)(ii) in The Companies Act, 2013

(ii)the expression “substantially the whole of the undertaking” in any financial year shall mean twenty per cent. or more of the value of the undertaking as per the audited balance sheet of the preceding financial year;