183. Power 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 meeting,
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.