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of <h1>Section 2(30) Defines 'Officer': Includes Employees with Financial Control, Vital for Debt Disclosure Under Schedule VI Part I.</h1> The term 'Officer,' as defined in section 2(30), encompasses employees who possess financial control over one or more operational areas of a company. Consequently, roles such as chief accountant, works manager, sales manager, purchase manager, and estate manager are considered officers. This classification is significant for the disclosure of debts, loans, or advances as required by Part I of Schedule VI.
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