The Ministry of Corporate Affairs vide Notification dated 24 March 2021 has amended Schedule III to the Companies Act, 2013, which shall be effective from the 1st day of April 2021.
source https://www.caclubindia.com/articles/recent-amendments-schedule-iii-companies-act-2013-44493.asp
source https://www.caclubindia.com/articles/recent-amendments-schedule-iii-companies-act-2013-44493.asp
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