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of <h1>Related Party Transactions Disclosure: Mandatory AOC-2 Form Reveals Critical Corporate Governance and Financial Interconnections</h1> A legal form (AOC-2) mandated under the Companies Act, 2013 for disclosing particulars of contracts or arrangements between a company and related parties. The form requires detailed reporting of transactions, including those not at arm's length and material contracts at arm's length basis. It captures essential details such as party relationships, contract nature, duration, terms, board approvals, and transaction values.
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