Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140] [Entire Act] Union of India - Subsection Section 140(8) in The Companies (Amendment) Act, 2000 (8)The recommendations of the Audit Committee on any matter relating to financial management including the audit report, shall be binding on the Board.