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34 Maintenance of books of account, other records and audit, etc
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34A Accounting and auditing standards
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35 Annual return
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36 Inspection of documents kept by Registrar
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37 Penalty for false statement
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38 Power of Registrar to obtain information
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39 Compounding of offences
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40 Destruction of old records
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41 Enforcement of duty to make returns, etc
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