- Date of notice of charge . Section – 80, Companies Act, 2013
- Taxation of foreign exchange fluctuation. Section – 43AA, Income-tax Act, 1961
- Section 77 to apply in certain matters . Section – 79, Companies Act, 2013
- Application for registration of charge. Section – 78, Companies Act, 2013
- Special provisions consequential to changes in rate of exchange of currency. Section – 43A, Income-tax Act, 1961
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