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[Cites 0, Cited by 7] [Section 227(3)] [Section 227] [Entire Act]

Union of India - Subsection

Section 227(3)(e) in The Companies Act, 1956

(e)[ in thick type or in italics the observations or comments of the auditors which have any adverse effect on the functioning of the company; [ Inserted by Act 53 of 2000, Section 109 (w.e.f. 13.12.2000).]