Amendment of section 143
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....ection 143 of the principal Act, for sub-section (12), the following sub-section shall be substituted, namely:- "(12) Notwithstanding anything contained in this section, if an audit....
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....ase of a fraud involving lesser than the specified amount, the auditor shall report the matter to the audit committee constituted under section 177 or to the Board in other cases within such....
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