Reopening/revision of annual accounts after their adoption in the annual general meeting.

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Full Text of the Document

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....rars of Companies Subject:- Reopening/revision of annual accounts after their adoption in the annual general meeting. Sir, Your attention is drawn to the provisions of section 220 of the Companies Act, 1956 which provide for the manner in which annual accounts (viz balance sheet and profit and loss account etc) are laid before annual general meeting for adoption by shareholders and filed with R....