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of <h1>False Statements in Valuation Reports Under Rule 21 Lead to Penalties per Section 448 of Companies Act.</h1> Under Rule 21 of the Companies (Registered Valuers and Valuation) Rules, 2017, any individual who knowingly makes a false statement or omits a material fact in any report, certificate, or document required by the Companies Law or related rules is subject to penalties under section 448 of the Act. This provision aims to ensure the accuracy and integrity of documents submitted for compliance with statutory requirements.
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