Section 8 - Amendment of section 26 - Companies (Amendment) Act, 2017

Amendment of section 26 8. In section 26 of the principal Act, in sub-section (1),- (i) after the words signed and shall , the following shall be inserted, namely:- state such information and set out such reports on financial information as may be specified by the Securities and Exchange Board in consultation with the Central Government: Provided that until the Securities and Exchange Board specifies the information and reports on financial information under this sub-section, the regulations made by the Securities and Exchange Board under the Securities and Exchange Board of India Act, 1992 (15 of 1992), in respect of such financial information or reports on financial information shall apply. ; (ii) clauses (a), (b) and (d) shall be omitted.