Section 45: Amendment of section 148

Q: What does Section 45 of The Companies (Amendment) Act, 2017 (TCAA) deal with?

Section 45 TCAA pertains to "Amendment of section 148". It is part of the The Companies (Amendment) Act, 2017, a legislation enacted by the Parliament of India. Section 45 of The Companies (Amendment) Act, 2017 (TCAA) governs amendment of section 148. As verified on 22 May 2026.

Q: Is Section 45 TCAA still in force?

Yes, Section 45 of the The Companies (Amendment) Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 45 TCAA?

धारा 45 TCAA is the Devanagari Hindi reference for Section 45 of the The Companies (Amendment) Act, 2017. Section 45 of The Companies (Amendment) Act, 2017 (TCAA) governs amendment of section 148. As verified on 22 May 2026.

Q: What is Dhara 45 TCAA?

Dhara 45 TCAA is the Roman Hindi reference for Section 45 of the The Companies (Amendment) Act, 2017. "Dhara" means "Section" in Hindi. Section 45 of The Companies (Amendment) Act, 2017 (TCAA) governs amendment of section 148. As verified on 22 May 2026.

Q: How to cite Section 45 of The Companies (Amendment) Act, 2017?

Cite as: "Section 45, The Companies (Amendment) Act, 2017 (TCAA)" in legal briefs. For academic writing, use the BlueBook format: The Companies (Amendment) Act, 2017, 2017, § 45 (India).

Law on Tips Editorial Board

In section 148 of the principal Act-

in sub-section (3),—

for the words "Cost Accountant in practice ", the words "cost accountant " shall be substituted;
in the Explanation, for the words "Institute of Cost and Works Accountants of India ", the words "Institute of Cost Accountants of India " shallbe substituted;

in sub-section (5), in the proviso, for the words "cost accountant in practice ", the words "cost accountant " shall be substituted.