TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 6 of Companies (Accounts) Rules, 2014: Guidelines on Consolidating Financial Statements and Exemptions for Certain Subsidiaries.</h1> The Companies (Accounts) Rules, 2014, under Rule 6, specify the manner of consolidating financial statements in accordance with Schedule III of the Act and applicable accounting standards. Companies exempt from preparing consolidated statements under certain conditions include wholly or partially owned subsidiaries with no objections from members, unlisted companies, and those with a compliant holding company filing. Exemptions also apply for specific financial years and scenarios involving subsidiaries or joint ventures, particularly for companies without subsidiaries or those with foreign subsidiaries. These provisions were amended and updated through various notifications between 2014 and 2016.
TaxTMI 
TaxTMI 
