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[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 13(2)(a) in Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014

(a)the auditor shall conduct audit of the accounts of the InvIT and draft the audit report based on the accounts examined by him and after taking into account the relevant accounting and auditing standards, as may be specified by the Board;