Modification of financial statement disclosures must be sought via prescribed Form 23AAA submitted to the Central Government. Rule 7C of the Companies (Central Government's) General Rules and Forms, 1956 requires that any application to the Central Government for modification of matters to be stated in a company's balance sheet or profit and loss account be made in the prescribed Form 23AAA.
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Provisions expressly mentioned in the judgment/order text.
Modification of financial statement disclosures must be sought via prescribed Form 23AAA submitted to the Central Government.
Rule 7C of the Companies (Central Government's) General Rules and Forms, 1956 requires that any application to the Central Government for modification of matters to be stated in a company's balance sheet or profit and loss account be made in the prescribed Form 23AAA.
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