Clarification Circular with regards to the maintenance of books of accounts and preparation/adoption/filing of financial statements, auditors report, Board's report and related attachments.
04-Apr-2014
The circular clarifies that the books of accounts, financial statements (and documents required to be attached thereto), auditors report and Board's report in respect of financial years that commenced earlier than 1st April, 2014 shall be governed by the relevant provisions/Schedules/rules of the Companies Act, 1956.