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Secretarial Audit Report

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....ng a paid-up share capital of fifty crore rupees or more; or (b) every public company having a turnover of two hundred fifty crore rupees or more ^1[or]. ^2[(c) every company having outstanding loans or borrowings from banks or public financial institutions of one hundred crore rupees or more.] (2) The format of the Secretarial Audit Report shall be in Form No.MR.3. ^3[Expl....

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