Abstract - COMPANIES ACT, 2013 - Income-tax Act, 1961

COMPANIES ACT, 2013 SECTION 2 - Definitions. SECTION 8 - Formation of companies with charitable objects, etc. SECTION 68 - Power of company to purchase its own securities. SECTION 123 - Declaration of dividend . SECTION 129 - Financial statement. SECTION 135 - Corporate Social Responsibility. SECTION 141 - Eligibility, qualifications and disqualifications of auditors. SECTION 148 - Central Government to specify audit of items of cost in respect of certain companies. SECTION 182 - Prohibitions and restrictions regarding political contributions. SECTIONS 230 - Power to compromise or make arrangements with creditors and members. SECTIONS 231 - Power of Tribunal to enforce compromise or arrangement. SECTIONS 232 - Merger and amalgamation of companies. SECTION 406 - Power to modify Act in its application to Nidhis . SCHEDULE III - GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY