Appointed date treated as acquisition date for accounting, with filing and justification requirements following scheme triggers. Section 232(6) permits schemes to specify an appointed date that may be a calendar date or an event based date. The appointed date shall be deemed the acquisition date and date of transfer of control for accounting purposes (including Ind AS 103). If an event based appointed date occurs after filing the order with the Registrar under section 232(5), the company must intimate the Registrar within thirty days of the scheme coming into force. Calendar appointed dates ante dating filing by more than a year require specific justification and must not be against public interest.