https://www.taxtmi.com/acts?id=53680 Section 131 of the Companies Act, 2013 is amended by substituting the words "three immediately preceding financial years" for "three preceding financial years" in sub-section (1), in the long line. The amendment makes the reference period express and specific by linking the provision to the immediately preceding three financial years, while leaving the remainder of the section unchanged. en-us Tue, 24 Mar 2026 14:28:47 +0530 Tue, 24 Mar 2026 14:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53680 Section 131 of the Companies Act, 2013 is amended by substituting the words "three immediately preceding financial years" for "three preceding financial years" in sub-section (1), in the long line. The amendment makes the reference period express and specific by linking the provision to the immediately preceding three financial years, while leaving the remainder of the section unchanged. Act-Rules Bills Tue, 24 Mar 2026 14:28:47 +0530 https://www.taxtmi.com/acts?id=53680