The Indian Companies Act 1913, 7 of 1913, (Rep., Act 1 of 1956)

Section 106. Statement in balance-sheet as to commissions and discounts

Repealed or not in force · As amended up to 2026-08

106. Statement in balance-sheet as to commissions and discounts. - Payment of Interest out of capital. - 107: Power of company to pay interest out of capital in certain cases. Certijcates of &ares, etc.

Source: India Code