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account statement to the shareholders

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(Querist)
09 February 2011 which section of company law says about the account statement should reach to the shareholders of the co.

Only listed co has send the annual report to the shareholders or everytype of co is to follow this provision.
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Sunil Kr. Sanganeria

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Sunil Kr. Sanganeria (Expert)
09 February 2011 Every company is required sent a copies of accounts to shareholders.

For provision read section 219 of the Compamies Act

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