Today's technologically advanced times are posing more challenges for the audit disclosures that need to be made through the Annual Returns.
source https://www.caclubindia.com/articles/clause-by-clause-analysis-of-other-disclosures-in-annual-returns-part-6-48109.asp
source https://www.caclubindia.com/articles/clause-by-clause-analysis-of-other-disclosures-in-annual-returns-part-6-48109.asp
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