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of <h1>Sections 23 and 45 of Companies (Amendment) Act, 2020, are now in effect from March 24, 2021.</h1> The notification issued by the Ministry of Corporate Affairs, dated March 24, 2021, announces the enforcement of sections 23 and 45 of the Companies (Amendment) Act, 2020. The Central Government, exercising its powers under sub-section (2) of section 1 of the Act, has designated March 24, 2021, as the effective date for these provisions to come into force.
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