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    <title>Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013-reg.</title>
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    <description>Where a company convenes a general meeting on shorter notice under section 101, it may circulate the financial statements to be considered at that meeting on the same shorter notice. For foreign subsidiaries not required by local law to be audited, the Indian holding company may place or file such unaudited accounts; accounts must be translated into English if necessary and, as far as possible, follow Companies Act, 2013 format, with a statement explaining any deviations.</description>
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