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In this question 13(9) and (10) is used However in ICAI module these provisions are contained in points 10 and 11 why so? Which subsections are correct?

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Priyanka Udeshi

Priyanka Udeshi

CA Final

14K+

05-May-21 22:09

318

Answers (2)

Actually if you'll look at bare act this subsections are given in 9 and 10 respectively but our institute just doesn't copy the bare act so they broke down large provisions into smaller points ...so don't confuse ICAI point numbers with the subsection if you have any doubt always refer bare act first


Himanshu Somani

Himanshu Somani

CA Final

70K+

06-May-21 08:11

To add onto above answer. Points in ICAI SM are not sub-sections. They are simply section broken down into points for understanding / presentation. Also, it's okay, if you just write - as per provisions contained in Section 13 of the Companies Act....


Sahibdeep Singh

Sahibdeep Singh

CA Inter

14K+

06-May-21 09:59

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