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Section 295 of Companies Act, 1956
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Hello!
A subsidiary co. is specifically exempt u/ 295 (2)(b)and (c)............And as far as question arises of sec 295 (1)(e) then i would recommend that a subsidiary co MAY come in ambit of it bt which is specifically excluded further.
A specific law always prevail over general law.
Regards
Nidhi
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