As per section 2(16) of companies act 2013, ‘charge’ means an interest or lien created on the property or assets of a company or any of its undertakings or both as security and includes a mortgage

CA Bhuvnesh Goyal
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CA Bhuvnesh Goyal is a Chartered Accountant with expertise in taxation, finance, and business compliance. He shares practical insights to help readers navigate complex financial matters with ease.