Sec 297

Hello! 

Could you tell me what is the corresponding provision of Sec 297 of the Companies Act in the Companies Bill 2011? And what is the difference between the provision in the Companies Bill, 2011 and Sec 297 of the Companies Act? 

Thanks in advance,

Candy :) 

Edit: I got the corresponding provision, its Clause 188. But could you please tell me the essential difference between the two?