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    <title>Officer who is in default</title>
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    <description>The officer who is in default includes whole time directors, key managerial personnel, board specified directors (or all directors if none specified), directors aware of contraventions who do not object or who consented or connived, persons under the immediate authority of the board or key managerial personnel charged with responsibilities who authorise, participate in, permit, or fail to prevent defaults, persons whose advice the board customarily follows (excluding professional advisers), and share transfer agents, registrars and merchant bankers in respect of issuance or transfer of shares.</description>
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