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Companies Auditor’s Report Order, 2020 and Revised Schedule III to the Companies Act, 2013

September 10, 2021[2021] 130 taxmann.com 181 (Article)
In February 2020, the Ministry of Corporate Affairs (MCA) had notified the Companies (Auditor’s Report) Order, 2020 which was applicable with its immediate effect. But due to the economic shutdown caused on account of ongoing COVID- 19, the MCA has deferred the applicability of CARO 2020 twice by a financial year.
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