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Not implementation of internal audit

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(Querist)
16 December 2015 Dear All,
I want to know that if Company which is required to Comply with Section 138 of Companies Act, 2013 regarding Internal Audit, If fails to do so what are the consequences of non compliance of this provision.
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Arpit Shah

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Arpit Shah (Expert)
16 December 2015 http://taxguru.in/company-law/comprehensive-chart-penalties-companies-act-2013.html

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