Companies (Amendment) Act, 2000
109. Amendment of section 227.
In section 227 of the principal Act, in sub-section (3), after clause (d), the following clauses shall be inserted, namely:-
"(e) in thick type or in italics the observations or comments of the auditors which have any adverse effect on the functioning of the company; (f) whether any director is disqualified from being appointed as director under clause (g) of sub-section (1) of section 274.".