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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Circular Allows Alternative Balance Sheet Format for Companies with Central Government Approval Under Amended Companies Act 1960.</h1> The circular dated July 18, 1961, addresses the form and content of a model balance sheet for companies, as permitted under the amended Companies Act of 1960. It allows companies to present their balance sheets in a format other than that specified in Schedule VI, subject to approval by the Central Government. A columnar model balance sheet is provided as a guideline for companies seeking such approval. The document includes detailed instructions on the classification and presentation of various financial elements, such as share capital, reserves, assets, liabilities, and provisions, to ensure comprehensive and consistent financial reporting.
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