There are many untouched provisions of the Companies Act, 2013 ("the Act") wherein not much emphasis or clarification has been furnished by the appropriate authority or any respected professional. Section 146 of the Act is one of them.
source https://www.caclubindia.com/articles/sphere-of-section-146-47703.asp
source https://www.caclubindia.com/articles/sphere-of-section-146-47703.asp
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