Company Law

Incorporation of company - Section 7 of Companies Act 2013

Re-opening of accounts on court‘s or Tribunal‘s orders – Section 130 for Companies Act 2013

(1) A company shall not re-open its books of account and not recast its financial statements, unless an application in this regard is made by the Central Government, the Income-tax authorities, the Securities and Exchange Board, any other statutory regulatory body or authority or any person concerned and an order is made by a court

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