auditors

It has been omitted vide section 40 of companies (amendment) act 2017.
This section has been effected from 7th May 2018. 

Yes there is a notification by MCA. Follow link

https://ebook.mca.gov.in/Default.aspx?page=notification

The Companies Audit and Auditors Amendment Rules 2018 Dated 07.05.2018

yes its omitted as per section 40 of the co act 2017 and it has been notified on 07.05.2018

As per Companies Amendment act dated 8th may 2018, the provision of Section 139(1) has been modified. Auditors shall be appointed for the period of five years but not subject to ratification at every Annual General Meeting.Ratification is not required at every AGM.

Could you please kindly refer the  relevant link to the source of such document @ Jatin Bajaj
 

check it on mca notification section. dated 07/05/2018 , section 40 of the company act 2017 has been enforced 

Thank you for your kind updation.
 

Thank you for your kind updation.
 

Originally posted by : CA Sachin Agarwal
	Could you please kindly refer the  relevant link to the source of such document @ Jatin Bajaj

https://ebook.mca.gov.in/Default.aspx?page=notification