The Ministry of Corporate Affairs vide its notification dated 24th March 2021 issued the commencement of Section 23 and Section 45 of the Companies (Amendment) Act, 2020.
Section 23 of the Companies (Amendment) Act, 2020 seeks to amend Section 124 of the Companies Act 2013by replacing the sub-section (7) of the same.
Similarly, Section 45 of the Companies (Amendment) Act, 2020 seeks to amend Section 247 of the Companies Act 2013 by replacing the sub-section (3) of the same.
SECTION 124 (7)
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Posted by: CA Neetu Saini