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reopening of books of accounts

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how many years of books and accounts could be reopen....??
Replies (5)
please read section 130 of company act 2013 in this section I think there is no any specific period mentioned the word "the relevant earlier accounts " only mentioned.
no any period mentioned .
3 financial years
only immediate preceding 3 Financial year.
I think no limit.
as it is not specified u/s 130 n
relevant earlier year means in which a/cs were prepared in a fraudulent manner.


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