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 1] [Section 78(2)] [Section 78] [Entire Act] Union of India - Subsection Section 78(2)(c) in The Companies Act, 1956 (c)in writing off the expenses of, or the commission paid or discount allowed on, any issue of [securities ] [Substituted by Act 21 of 1999, Section 5, for " share" (w.r.e.f. 31.10.1998). ] or debentures of the company; or