Companies Act 2013

Arrangement of Sections

Last update-29-7-2022

CHAPTER I PRELIMINARY

SECTIONS

1. Short title, commencement and extent

2. Definitions

3. Interpretation

4. Application of Act

5. Savings

6. Repeal and savings

7. Amendment of certain enactments

8. Power to remove difficulties

9. Laying of rules, regulations and orders before Parliament

SCHEDULE III TO THE COMPANIES ACT 2013

The Act provides the manner in which every company registered under the Act shall prepare its Balance Sheet.

Companies Act 2013 18 of 2013

the Central Government hereby makes the following further amendments in Schedule III to the said Act with effect.

Guidance Note on Division II - Ind AS Schedule III to the Companies Act 2013 issued by CLCGC ICAI - 24-01-2022.