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of <h1>Companies Must Present Financial Highlights as per Rule 10 in Form AOC-3 or AOC-3A</h1> Rule 10 of the Companies (Accounts) Rules, 2014 mandates that companies must present a statement containing the salient features of financial documents as specified in the first proviso to sub-section (1) of section 136 in Form AOC-3. Companies required to comply with the Companies (Indian Accounting Standards) Rules, 2015 must use Form AOC-3A for this purpose. This provision was inserted on February 27, 2018, under F. No. 1/19/2013-CL-V-Part.
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