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of <h1>Companies Law: Exemption Application for Subsidiary Accounts Must Use Form 23AAB per Section 212(8) Rules</h1> Sub-section (8) of Section 212 under the Companies Law, as per the Companies (Central Government's) General Rules and Forms, 1956, specifies that an application for exemption from attaching the annual accounts of subsidiary companies must be submitted to the Central Government using Form 23AAB.
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