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Key Concepts & Structural Highlights

  • Mandatory 2% Corporate Social Responsibility (CSR) spend for qualifying firms.
  • National Company Law Tribunal (NCLT) for corporate dispute resolution.
  • Strict penalties for corporate fraud under Section 447.

Practical Relevance & Scope

Essential for business founders, corporate directors, auditors, and investors in India.

Educational Study Note:

Contains 470 Sections in 29 Chapters and 7 Schedules.

Official Reference: Ministry of Corporate Affairs (MCA)
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