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    <title>Clarification in respect of Circular No. 2/2011 dated 8th February, 2011 regarding direction under Section 212(8) of the Companies Act, 1956.</title>
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    <description>The communication clarifies that the Ministry Circular No. 2/2011 regarding directions under Section 212(8) will be effective in respect of balance sheet and profit and loss accounts prepared for financial years ending on or after the specified cutoff, thereby defining the temporal scope for applying those directions to company financial statements.</description>
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      <description>The communication clarifies that the Ministry Circular No. 2/2011 regarding directions under Section 212(8) will be effective in respect of balance sheet and profit and loss accounts prepared for financial years ending on or after the specified cutoff, thereby defining the temporal scope for applying those directions to company financial statements.</description>
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