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..... (c) Annexure in relation to these rules means the Annexure containing the Indian Accounting Standards (Ind AS) appended to these rules; (d) entity means a company as defined in clause (20) of section 2 of the Act; (e) financial statements means financial statements as defined in clause (40) of section 2 of the Act ; (f) net worth shall have the meaning assigned to it i .....

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