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Union of India - Section

Section 301 in Companies (Court) Rules, 1959

301. Registrar to send copy of account to the Auditor.

- As soon as the accounts are filed, the Registrar shall forward to the auditor one copy thereof for purposes of audit with a requisition in Form No. 147 requesting that the accounts may be audited and a certificate of audit issued to the Court not later than 2 months from the date of receipt of the copy of the account.