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of <h1>Company registers and annual returns under sections 88 and 94 treated as prima facie evidence in proceedings</h1> Registers, indices, and copies of annual returns maintained under sections 88 and 94 of the Companies Act, 2013 constitute prima facie evidence of the matters that the Act directs or authorizes to be entered in them. This means that, in legal proceedings, the information contained in these statutory records is presumed to be correct unless disproved by contrary evidence. The provision facilitates reliance on company records for establishing facts regarding shareholdings, members, and other statutory particulars recorded as required by law.
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