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of <h1>Auditors Must Receive Notices and Attend General Meetings Under Section 146 of Companies Act 2013, Unless Exempted</h1> Section 146 of the Companies Act, 2013 mandates that all notices and communications regarding any general meeting must be sent to the company's auditor. The auditor is required to attend the general meeting either personally or through a qualified representative, unless exempted by the company. The auditor has the right to be heard on any business matter that concerns their role as the auditor during the meeting.
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