section 91

please some one can tell me what in exactly under section 91
Replies (2)
company shall not close its registers for more than 45 days in year
and not more than 30 days ata time
means company can close its register fir maximum of 30 days continuesly
eg . 1st March to 30 March
and not after 30 th March
and rest 15 days (45-30) at any time after that in that particular year
thankyou so much dear Rushabh

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