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First Notes - 19 May 2014
First Notes - 19 May 2014
Revision in the Rules on creation of debenture redemption reserve
The Companies (Share Capital and Debentures) Rules, 2014 (‘Rules’) issued by the Ministry of Corporate Affairs (MCA) on 27 March 2014, required companies to create debenture redemption reserve (DRR) equivalent to at least fifty per cent of the amount raised through the debenture issue.
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