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        Clause 94 - Amendment of section 410

        Corporate Laws Amendment Bill 2026
        Chapter III
        AMENDMENTS TO THE COMPANIES ACT, 2013

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        Valuation Authority reference expanded in section 410 to align the statutory wording with the Companies Act framework. Section 410 of the Companies Act, 2013 is amended in clause (a) by inserting the words 'or of the Valuation Authority' after 'National Financial Reporting Authority'. The amendment broadens the statutory wording so that clause (a) expressly covers the Valuation Authority alongside the National Financial Reporting Authority within the same provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Valuation Authority reference expanded in section 410 to align the statutory wording with the Companies Act framework.

                                Section 410 of the Companies Act, 2013 is amended in clause (a) by inserting the words "or of the Valuation Authority" after "National Financial Reporting Authority". The amendment broadens the statutory wording so that clause (a) expressly covers the Valuation Authority alongside the National Financial Reporting Authority within the same provision.


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