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[Cites 0, Cited by 14] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(2) in The Companies Act, 1956

(2)For the purposes of this section and sections 159, 160 and 161, the expressions "officer" and "Director" shall include any person in accordance with whose directions or instructions the Board of Directors of the company is accustomed to act.General provisions regarding registers and returns