A
Tax exemptions applicable to newly incorporated micro, small and medium enterprises
B
Mandatory appointment of independent directors on the boards of listed entities
C
Penalties and legal provisions relating to corporate fraud involving deception or abuse of position
D
Regulation of corporate social responsibility (CSR) expenditure by large companies
Correct answer: (c) Penalties and legal provisions relating to corporate fraud involving deception or abuse of position
Explanation
Option C is correct because Section 447 deals with corporate fraud offenses involving deception or abuse of position. The other options pertain to CSR, independent directors, or tax rules, which fall under different sections of company law.
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