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of <h1>Companies Act 2017: Section 74 mandates deposit repayment within three years or deposit term; renewals must follow Chapter V.</h1> Section 74 of the Companies (Amendment) Act, 2017, modifies sub-section (1), clause (b) to mandate that companies must repay deposits within three years from the commencement of the amendment or before the expiry of the deposit period, whichever comes first. It also stipulates that any renewal of these deposits must comply with the provisions of Chapter V and the associated rules.
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