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    <title>Companies (Removal of Difficulties) Third Order, 2016</title>
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    <description>The Order substitutes the third proviso to section 139(2) to require that every company existing on or before the commencement of the Act which must comply with the auditor rotation provisions shall do so within a period not later than the date of the first annual general meeting of the company held, within the period specified under section 96(1), after three years from the date of commencement of the Act.</description>
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      <description>The Order substitutes the third proviso to section 139(2) to require that every company existing on or before the commencement of the Act which must comply with the auditor rotation provisions shall do so within a period not later than the date of the first annual general meeting of the company held, within the period specified under section 96(1), after three years from the date of commencement of the Act.</description>
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