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Amendment of section 143
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....f the principal Act, for sub-section (12), the following sub-section shall be substituted, namely:- "(12) Notwithstanding anything contained in this section, if an auditor of a company in the c....
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.... 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 time and in such manner as may....