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[Cites 0, Cited by 0] [Section 131] [Entire Act]

Union of India - Subsection

Section 131(2) in The Companies Act, 2013

(2)Where copies of the previous financial statement or report have been sent out to members or delivered to the Registrar or laid before the company in general meeting, the revisions must be confined to—
(a)the correction in respect of which the previous financial statement or report do not comply with the provisions of section 129 or section 134; and
(b)the making of any necessary consequential alternation.