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For the matters specified in rules 3 to 5, which require a company to provide certain particulars or information relating to the preceding five financial years, it shall be sufficient compliance for a company which has not completed five years, if such company provides such particulars or information for all the previous years since its incorporation.
6. Period for which information to be provided in certain cases.— Omitted Companies (Prospectus and Allotment of Securities) Amendment Rules, 2018 dated 07.05.2018 . To view the notification, Click Here