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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 10(1)(f) in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009

(f)the impact of auditors' qualifications, if any, on the audited accounts of the issuer in respect of those financial years for which such accounts are disclosed in the offer document does not exceed five per cent. of the net profit or loss after tax of the issuer for the respective years;