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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Companies accounting rules establish new statutory framework for financial records and supersede prior rules, effective upon commencement.</h1> Notification promulgates Companies (Accounts) Rules, 2014 under the Companies Act using specified statutory powers to prescribe corporate accounting and records obligations. The rules establish the procedural and form-based framework for maintenance and presentation of company accounts, and supersede prior rules on the same subject-matter while preserving pre-supersession actions; they commence on the notified commencement date.

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