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32-A Documents, certificates, etc., to be furnished by certain companies

(1) Every private company as defined in the Companies Act, 19133 (VII of 1913), whose paid up capital on the last day of any income year is [five hundred thousand] rupees or more shall, with the return of total income for that year, furnish a copy of the balance sheet and profit and loss account for that year and [an auditors report for that year...

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