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[Cites 0, Cited by 0] [Section 232(2)] [Section 232] [Entire Act]

Union of India - Subsection

Section 232(2)(e) in The Companies Act, 2013

(e)a supplementary accounting statement if the last annual accounts of any of the merging company relate to a financial year ending more than six months before the first meeting of the company summoned for the purposes of approving the scheme.