Salient features statement must be filed in prescribed form AOC-3; companies under Indian Accounting Standards file in AOC-3A. A statutory filing obligation requires companies to forward a statement containing the salient features of specified financial documents in Form AOC-3; companies required to comply with Indian Accounting Standards must instead file that statement in Form AOC-3A.
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Provisions expressly mentioned in the judgment/order text.
Salient features statement must be filed in prescribed form AOC-3; companies under Indian Accounting Standards file in AOC-3A.
A statutory filing obligation requires companies to forward a statement containing the salient features of specified financial documents in Form AOC-3; companies required to comply with Indian Accounting Standards must instead file that statement in Form AOC-3A.
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