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of <h1>Section 372A of Companies Act 1956 on inter-corporate loans remains effective until Section 186 of 2013 Act is notified.</h1> The Ministry of Corporate Affairs clarifies that Section 372A of the Companies Act, 1956, which addresses inter-corporate loans, remains effective until Section 186 of the Companies Act, 2013 is notified. This clarification follows numerous inquiries received after the notification of Section 185 of the Companies Act, 2013, which pertains to loans to directors and aligns with Section 295 of the Companies Act, 1956. The directive is issued with the approval of the competent authority.
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