Penalty for improper issue, circulation or publication of balance sheet or profit and loss account.

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Full Text of the Document

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.... loss account which has not been signed as required by section 215 is issued, circulated or published; or      (b) If any copy of a balance sheet is issued, circulated or published without there being annexed or attached thereto, as the case may be, a copy each of           (i) the profit and loss account,    ....