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Companies (Transfer of Profits to Reserves) Rules, 1975

Contents
Sections Particulars
1 Short title
2 Percentage of profits to be transferred to reserves
3 Conditions governing voluntary transfer of a higher percentage
Foot Notes

[See section 205 of the Companies Act, 1956]

In exercise of the powers conferred by sub-section (2A) of section 205, read with clause (a) of sub-section (1) of section 642 of the Companies Act , 1956, the Central Government hereby makes the following Rules, namely:-



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