law: Companies (Amendment) Act, 2000
  109.
  
  Amendment of section 227.
  In
  
  section 227 of the principal Act, in sub-section (3), after clause (d), the
  
  following clauses shall be inserted, namely:-
  "(e)
  
  in thick type or in italics the observations or comments of the auditors which
  
  have any adverse effect on the functioning of the company; (f) whether any
  
  director is disqualified from being appointed as director under clause (g) of
  
  sub-section (1) of section 274.".