In section 136 of the principal Act,-

(i)

in sub-section (1),—

(a) the words and figures "Without prejudice to the provisions of section 101," shall be omitted;

(b) in the first proviso, for the words "Provided that ", the following shall be substituted, namely:—

(c) in the second proviso, for the words "Provided further ", the words, "Provided also " shall be substituted;

(d) for the fourth proviso, the following provisos shall be substituted, namely:—

(ii)

in sub-section (2), the following proviso shall be inserted, namely:—

"Provided that every company having a subsidiary or subsidiaries shall provide a copy of separate audited or unaudited financial statements, as the case may be, as prepared in respect of each of its subsidiary to any member of the company who asks for it.".