Question
Which part of the Companies Act, 2013, deals with the
'Books of Account'?Solution
Section 128 of the Companies Act, 2013, specifically deals with the "Books of account, etc., to be kept by company." Section 129 deals with the "Financial Statement," Section 134 with "Financial statement, Board’s report, etc.," Section 143 with "Powers and duties of auditors," and Section 148 with "Central Government to specify audit of items of cost in respect of certain companies."
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