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....ard of India established under provisions of section 3 of the Act; (c) "company" means a company as defined in section 3 of the Companies Act, 1956 (1 of 1956); (d) "financial year" means the period of twelve months commencing on the first day of April every year; (e) "quarter" means the period of three months commencing on the first day of April, July, October and January of each financi....
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