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of <h1>Section 89 Amendment: Changes in Filing Timelines and Definition of Beneficial Interest in Companies Act 2017</h1> Section 89 of the Companies Act was amended by the Companies (Amendment) Act, 2017. The amendment involves the removal of the phrase 'within the time specified under section 403' from subsection (6) and the substitution of 'therein' for the phrase 'under the first proviso to sub-section (1) of section 403' in subsection (7). A new subsection (10) was added to define beneficial interest in a share, which includes the right to exercise rights attached to the share or receive dividends, either directly or indirectly, through any contract or arrangement.
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