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of <h1>Companies Must Disclose Subsidiary Financial Details Electronically in Standardized AOC-1 Form Under Section 129(3)</h1> Statutory provisions require companies to present salient features of subsidiary financial statements in e-Form AOC-1 under the first proviso of section 129(3). The rule mandates a standardized electronic format for reporting financial information about subsidiaries, associate companies, and joint ventures, ensuring consistent and transparent disclosure of key financial details.
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