valid as on 22/10/2020

Section 2(91) turnover
Effective from 12-09-2013

“turnover” means the aggregate value of the realisation of amount made from the sale, supply or distribution of goods or on account of services rendered, or both, by the company during a financial year

Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018 effective from 09.02.2018. To view the notification,Click Here

Commencement Notification dated 09.02.2018


Enforcement notification S.O.2754 (E) dated 12/09/2013


The Companies (Amendment) Act, 2017 (Effective from 03.01.2018)


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