Section 183 — Powe r of Board and other persons to make contributions to national defence fund,

etc.—(1) The Board of Directors of any company or any person or authority exercising the powers of the
Board of Directors of a company, or of the company in general m eeting, may, notwithstanding anything
contained in sections 180, 181 and section 182 or any other provision of this Act or in the memorandum,
articles or any other instrument relating to the company, contribute such amount as it thinks fit to the
National Defence Fund or any other Fund approved by the Central Government for the purpose of national
defence.
(2) Every company shall disclose in its profits and loss account the total amount or amounts contributed
by it to the Fund referred to in sub-section (1) during the financial year to which the amount relates.

1. The proviso omitted by Act 7 of 2017, s. 154 (w.e.f. 31-3-2017).
2. The word “further” omitted by Act 7 of 2017, s. 154 (w.e.f. 31-3-2017).
3. The words “and the acceptance” omitted by s. 154, ibid. (w.e.f. 31-3-2017).
4. Subs. by s. 154, ibid. for sub-section (3) (w.e.f. 31-3-2017).