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of <h1>MCA Confirms All Companies Must Follow General Circular No. 2/2011 Conditions for Exemptions, Including Condition (ii.</h1> The Ministry of Corporate Affairs clarifies that companies seeking exemptions under General Circular No. 2/2011 must adhere to all stipulated conditions, including condition No. (ii), regardless of whether they are listed or unlisted. This decision aims to ensure transparency, particularly in cases where subsidiary balance sheets are not attached. The Ministry acknowledges the limited scope of the SEBI Rule but maintains that the conditions apply to unlisted companies as well.
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