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

Union of India - Subsection

Section 13(2)(j) in Companies (Share Capital and Debentures) Rules, 2014

(j)where the preferential offer of shares is made for a non-cash consideration, such non-cash consideration shall be treated in the following manner in the books of account of the company -