Amendment of section 40 :
Section – 174. In section 40 of the principal Act, in sub-section (1), for the words, brackets and figures “sub-section (1) of section 226 of the Companies Act, 1956″(1 of 1956), the words, brackets and figures “sub-section (1) of section 141 of the Companies Act, 2013” (18 of 2013) shall be substituted.