Section 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178.

276A. If a person — (i) fails to give the notice in accordance with sub-section (1) of section 178; or (ii) fails to set aside the amount as required by sub-section (3) of that section; or (iii) parts with any of the assets of the company or the properties in his hands in contravention of…

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