https://www.taxtmi.com/circulars?id=10832 The administrative view in the circular clarifies that companies which have no share capital, typically companies limited by guarantee, are to be excluded from the reckoning of the specified number of companies used for determining auditor appointment under Explanation I to the relevant sub sections. en-us Sat, 28 Sep 1974 00:00:00 +0530 Fri, 17 Jun 2011 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10832 The administrative view in the circular clarifies that companies which have no share capital, typically companies limited by guarantee, are to be excluded from the reckoning of the specified number of companies used for determining auditor appointment under Explanation I to the relevant sub sections. Circulars Companies Law Sat, 28 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10832