Rules and Regulations of India

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Section 301 – THE 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.

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