In section 143 of the principal Act,—

(i)

in sub-section (1), in the proviso, for the words "its subsidiaries ", at both the places, the words "its subsidiaries and associate companies " shall be substituted;

(ii)

in sub-section (3), in clause (i), for the words "internal financial controls system ", the words "internal financial controls with reference to financial statements " shall be substituted;

(iii)

in sub-section (14), in clause (a), for the words "cost accountant in practice ", the words "cost accountant " shall be substituted.