Section 448 of CA 2013 : Section 448: Punishment For False Statement
CA 2013
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Explanation using Example
Imagine a company's director is preparing the annual financial statements to be submitted to the Registrar of Companies. To make the company appear more financially stable than it actually is, the director intentionally inflates the revenue figures and omits significant liabilities from the balance sheet. The director is aware that these misr...
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