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Introduction. Section 2 clause 60 of Companies Act, 2013 [‘the Act’] defines the term ‘Officer in Default [‘OID’]’[1]. Certain sections ...

Introduction. Since the inception of the Companies Act 2013 (the Act), the obligations of statutory auditor have increased. The Act ...

Introduction. The constitutional validity of Electoral Bond scheme and the amendments made by Finance Act, 2017 to relevant laws were ...