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of <h1>Companies Can Contribute to National Defence Fund Without Restrictions, Must Disclose in Financial Accounts</h1> The Board of Directors of a company, or any person or authority with equivalent powers, is authorized to contribute to the National Defence Fund or any Central Government-approved fund for national defense, regardless of other provisions in the Companies Act or company documents. Companies must disclose these contributions in their profit and loss accounts for the relevant financial year.
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