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of <h1>Section 197 Amended: Non-Executive and Independent Directors Now Included Alongside Whole-Time Directors or Managers</h1> Section 197 of the principal Act has been amended to include the words 'or any other non-executive director, including an independent director' in sub-section (3). This change expands the scope of the provision to encompass non-executive and independent directors alongside whole-time directors or managers.
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