Costing Standards Accounting Standards E-Forms

The Companies Act, 2013

Chapter VII - Management And Administration (88-122)

Section 95- Registers, etc., to be evidence.

[Notification Date: 26.03.2014; Effective from: 01.04.2014]

Section 95- Registers, etc., to be evidence. [Corresponds to Section 164 of the Companies Act, 1956];  

The registers, their indices and copies of annual returns maintained under sections 88 and 94 shall be prima facie evidence of any matter directed or authorised to be inserted therein by or under this Act.