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Penalty for improper issue, circulation or publication of balance-sheet or profit and loss account

If any copy of a balance-sheet is issued, circulated or published without there being annexed or attached there to, as the case may be, a copy each of (i) the profit and loss account or income and expenditure account, (ii) any accounts, reports, notes or statements referred therein, (iii) the auditors report, and (iv) the directors report, the c...


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