Section 134(3)(m) of companies act

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Whether Section 134(3)(m) READ WITH RULE 8 of COMPANIES (ACCOUNTS) RULES, 2014, on Conservation of Energy, Research and Development and Technology Absorption and Foreign Exchange earning and outgo is applicable to all kinds of private limited company like Trading, Service and Manufacturing or to only Manufacturing Company only. Can anyone share extracts of rule or guidance note on same ?
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disclosure by all is required in case it's not applicable on the company then you can simply write not applicable

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