Short title, application and commencement

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..... exercise of the powers conferred by sub-section (11) of section 143 of the Companies Act, 2013 ( 18 of 2013 ) and in supersession of the Companies (Auditor's Report) Order, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 480 (E), dated the 12 th June, 2003, except as respects things done or omitted to be done be .....

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..... sed to operate under section 8 of the Companies Act ; (iv) a One Person Company as defined under clause (62) of section 2 of the Companies Act and a small company as defined under clause (85) of section 2 of the Companies Act ; and (v) a private limited company with a paid up capital and reserves not more than rupees fifty Iakh and which does not have loan outstanding exceeding ru .....

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