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The Board's Report of a company must be attached to the:
ANotice of the AGM
BFinancial statements laid before the AGM
CForm filed with the ROC for incorporation
DArticles of Association
Answer & Solution
Correct answer: B. Financial statements laid before the AGM
1. Section 134 — the Board's Report shall be attached to the financial statements that are laid before the AGM.
2. It includes corporate-governance disclosures.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — Accounts of Companies_