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of <h1>Unlisted companies now required to prepare periodic financial results under Section 129A of Companies Act, 2013.</h1> Section 129A of the Companies Act, 2013, introduced by the Companies (Amendment) Act, 2020, empowers the Central Government to mandate certain unlisted companies to prepare financial results periodically in a prescribed format. These companies must obtain approval from their Board of Directors and conduct an audit or limited review of these financial results as prescribed. Additionally, they are required to file a copy of the financial results with the Registrar within thirty days of the relevant period's completion, along with any prescribed fees.
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