Section 18(c) in The Companies (Amendment) Act, 2020
(c)after sub-section (10), the following sub-section shall be inserted, namely:—"(11) The Central Government may, by notification, exempt any class or classes of persons from complying with any of the requirements of this section, except sub-section (10), if it is considered necessary to grant such exemption in the public interest and any such exemption may be granted either unconditionally or subject to such conditions as may be specified in the notification.".
