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of <h1>Understanding 'Alteration' in Companies Act 2013, Section 2(3): Includes Additions, Omissions, Substitutions Unless Context Dictates Otherwise.</h1> 'Alter' or 'Alteration' under the Companies Act, 2013, as defined in section 2(3), encompasses making additions, omissions, and substitutions. This definition is applicable unless the context specifies otherwise.
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