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..... s means the Annexure containing the Accounting Standards (AS) appended to these rules; (d) Enterprise means a company as defined in clause (20) of section 2 of the Act; (e) Small and Medium Sized Company (SMC) means, a company- (i) whose equity or debt securities are not listed or are not in the process of listing on any stock exchange, whether in India or outside India; (ii) w .....

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