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[Cites 0, Cited by 0] [Section 32(a)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(a)(i) in The Companies (Amendment) Act, 2017

(i)in clause (a),—
(A)for the words "both; or", the word "both:" shall be substituted;
(B)the following proviso shall be inserted, namely:-"Provided that in computing profits any amount representing unrealised gains, notional gains or revaluation of assets and any change in carrying amount of an asset or of a liability on measurement of the asset or the liability at fair value shall be excluded; or";