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Debentures are offered to the public for subscription in the same way as for issue of equity shares. The Companies Act does not provide for an exhaustive definition of debentures but an inclusive definition. Let get started for a simplified understanding of debentures.
The internal audit is done by checking whether the company has complied with all the applicable laws and thereafter a report is prepared by the Internal Auditor stating the compliances and material deviations if any.
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