07 March 2013
It has been clarified by the Department of Company Affairs vide Circular No. 19, dated 26-6-1972 that where as a result of rapid urbanisation the local limits expand, the term "local limits" referred to above should be taken to mean both the "local limits" and the "postal limits" and where the two do not coincide the wider of the two. Furthermore, Hyderabad and Secunderabad shall be considered as the same place.
CAclubindia
