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of <h1>Sections 32 and 40 of Companies (Amendment) Act, 2020, to take effect on March 18, 2021.</h1> The Central Government, through the Ministry of Corporate Affairs, has announced that sections 32 and 40 of the Companies (Amendment) Act, 2020, will take effect on March 18, 2021. This decision is made under the authority granted by sub-section (2) of section 1 of the Act. The notification was issued by the Joint Secretary, K.V.R. Murty, under reference number F. No. 1/3/2020-CL-I.
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