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10 Statement Containing Salient Features of Financial Statements. The statement containing features of documents referred to in first proviso to sub-section (1) of section 136 shall be in Form AOC-3. 1[Provided that the Companies which are required to comply with Companies (Indian Accounting statndards) Rules,2015 shall forward their statement in form 1AOC-3A] Ammendments- 1.Inserted by the Companies (Accounts) Amendment Rules, 2018
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