Section 68 - Amendment of section 198 - Companies (Amendment) Act, 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, letter, brackets 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.