Companies Act, 2017

PART-VII

ACCOUNTS OF COMPANIES

From: 2023-11-01 - To: 0000-00-00 229. Financial year of holding company and subsidiary- (1) The board of a holding company shall ensure that, except where in their opinion there are good reasons against it, its financial year and each of its subsidiaries coincides. (2) The Commission may, on an application of a holding…