Whether section 186 of co act 2013 appllies for investment in mutual fund would require

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I want to know that whether provisions of section 186 of the Companies Act 2013 is applicable to Investment in mutual fund . My company is in the business of Portfolio management.
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Under section 134 director’s need to certify that they have devised proper systems to ensure compliance with the provisions of all applicable laws in Bangalore and all over India.


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