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        Case ID :
        Companies Law

        Clarification in respect of Circular No. 2/2011 dated 8th February, 2011 regarding direction under Section 212(8) of the Companies Act, 1956.

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        Applicability of Section 212(8) directions: circular effective for financial statements for years ending on or after the specified year end. Clarification that Ministry Circular No. 2/2011 regarding directions under Section 212(8) of the Companies Act, 1956, applies to balance sheets and profit and loss accounts prepared for financial years ending on or after 31st March, 2011.
                        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.

                              Applicability of Section 212(8) directions: circular effective for financial statements for years ending on or after the specified year end.

                              Clarification that Ministry Circular No. 2/2011 regarding directions under Section 212(8) of the Companies Act, 1956, applies to balance sheets and profit and loss accounts prepared for financial years ending on or after 31st March, 2011.


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