Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements, auditors report, Board's report and attachments to such statements and reports- Applicability with regard to relevant financial year.
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Commencement of Companies Act accounting provisions applies to financial years commencing on or after the Act's commencement. Provisions of the Companies Act, 2013 relating to books of account, preparation and filing of financial statements, auditors' reports, Board's report, Schedule II and Schedule III, and the relevant rules came into force on 1 April 2014 and apply to financial years commencing on or after that date; financial years commencing earlier than 1 April 2014 are governed by the Companies Act, 1956.
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.
Commencement of Companies Act accounting provisions applies to financial years commencing on or after the Act's commencement.
Provisions of the Companies Act, 2013 relating to books of account, preparation and filing of financial statements, auditors' reports, Board's report, Schedule II and Schedule III, and the relevant rules came into force on 1 April 2014 and apply to financial years commencing on or after that date; financial years commencing earlier than 1 April 2014 are governed by the Companies Act, 1956.
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