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of <h1>Key Provisions of the Companies Act 2013: From CSR Mandates to Dividend Declarations and Mergers Explained</h1> The Companies Act, 2013 includes various sections relevant to corporate governance and operations. Section 2 provides definitions, while Section 8 pertains to forming companies with charitable objectives. Section 68 allows companies to repurchase their own securities. Section 123 covers dividend declarations, and Section 129 addresses financial statements. Section 135 mandates corporate social responsibility. Sections 141 and 148 deal with auditor qualifications and cost audits, respectively. Section 182 restricts political contributions. Sections 230 to 232 handle arrangements, compromises, mergers, and amalgamations. Section 406 allows modifications for Nidhis. Schedule III provides guidelines for preparing financial statements.
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