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    <description>Substitution of Form 2 prescribes a standardized e Form Return of Allotment requiring CIN and GLN, company identification, mandatory date of allotment, detailed disclosure of shares allotted for cash and for non cash consideration (including class, number, nominal value, amounts paid, premium and discounts), itemised non cash consideration categories, bonus share particulars, aggregate nominal totals, special resolution date under section 81 and Form 23 SRN, prescribed attachments, company declaration, professional certification, and digital signature authentication for e filing.</description>
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