GAZETTE OF INDIA EXTRAORDINARY PART III SECTION 4 …

April, July, October or January of a financial year; 4 (za)"quarterly results" means the financial results prepared in accordance with these regulations in respect of a quarter; (zb)―related party‖ means a related party as defined under sub-section (76) of section 2 of the Companies Act, 2013 or under the applicable accounting standards: Provided that this definition shall not be applicable for the units … ................
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