internal reconstruction is governed by section
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When the summer solstice happens in the Northern Hemisphere, the North Pole is tilted about 23.4° (23°27´) toward the Sun. ... Six months later, the South Pole is inclined about 23.4° toward the Sun.
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Section 66 of the companies Act governs the internal reconstruction. A company resorts to internal reconstruction or capital reduction only in exceptional circumstances. Internal reconstruction result in the reduction of the capital of the company
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