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Clarification regarding 'Body Corporate' for the purpose of section 226(3)(a) of the Companies Act,1956.

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....r of Companies, Subjects:- Clarification regarding 'Body Corporate' for the purpose of section 226(3)(a) of the Companies Act,1956. The Ministry of Corporate Affairs has received representation from the Institute of Chartered Accountants of India wherein they have stated that under section 226(3)(a) of the Companies Act, 1956 a body corporate is disqualified from appointment as audzitor by a com....

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