LS0922: The Companies Act 1956 was the first Act which governs the various Companies registered in India. However, in the year 2013,

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Question: The Companies Act 1956 was the first Act which governs the various Companies registered in India. However, in the year 2013,
the Act was amended holistically to bring more transparency in terms of accountability, presentation and disclosure aspects in relation to various financial information of a company.

However one of your friend is of the opinion that there is only one difference between the two Act , that is , the presentation of financial statements , previously it was governed by Schedule VI and now Schedule III governs it.

Now, you are assigned with the task of convincing your friend that there is a huge difference between the two Acts, by briefing him on atleast five other points of differences between the two.


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