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    Question

    Which part of the Companies Act, 2013, deals with the

    'Books of Account'?
    A Section 129 Correct Answer Incorrect Answer
    B Section 134 Correct Answer Incorrect Answer
    C Section 143 Correct Answer Incorrect Answer
    D Section 148 Correct Answer Incorrect Answer
    E Section 186 Correct Answer Incorrect Answer

    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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