Clause 68 - Amendment of section 198. - Companies (Amendment) Bill, 2017

Amendment of section 198. 68. In section 198 of the principal Act,- ( i ) in sub-section ( 3 ),- ( a ) in clause ( a ), after the words sold by the company , the words and figures unless the company is an investment company as referred to in clause ( a ) of the Explanation to section 186 shall be inserted : ( b ) after clause ( e ), the following clause shall be inserted, namely:- ( f ) any amount representing unrealised gains, notional gains or revaluation of assets. . ( ii ) in sub-section ( 4 ), in clause ( l ), the words which begins at or after the commencement of this Act shall be omitted.