Q: Elaborate section 2(20) of companies act, 2013 ?

Ans:  According to Section 2 (20) of the Company Act 2013 "Company means a company incorporated under this Act or any previous Company Law. 


Company is an artificial person and has common seal.  

Common seal: An official seal used by a corporate body for the purposes of authenticating and executing legal documents (such as a contract or deed).

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