15 December 2017
You need to mention sections specifically context wise as and when required (not all if not required). Like - as per section 76, a public company having prescribed net worth or TO may accept deposits from public...... And if you need to mention Complete topic with its section range, it can be mentioned like section 73 to 76A deals with deposits or provisions w.r.t. deposits have been given in sections 73 to 76A or otherwise as well bcoz it depends on the context where you want to write but whatever be the way you write there should be complete linkage between your sections and rest of the text you write. And you need not to write it in full in your second question but write it explicitly like Ans to ques.1(a) (Meaning should be clear) Good Luck !!
CAclubindia
