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Bare acts > Companies (Amendment) Act, 2000 > Section 109
 
  


 

109. Amendment of section 227.- In section 227 of the principal Act, in sub-section (3), after clause (d), the following clauses shall be inserted, namely:

"(e) in thick type or in italics the observations or comments of the auditors which have any adverse effect on the functioning of the company;

(f) whether any director is disqualified from being appointed as director under clause (g) of sub-section (1) of section 274.".

 

 

 

 

 

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