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of <h1>Simplified Financial Reporting Framework for Non-Banking Financial Companies Under Section 137 Compliance Guidelines</h1> A standardized legal form for filing consolidated financial statements by non-banking financial companies (NBFCs) with the Registrar, in compliance with section 137 of the Companies Act, 2013 and Companies (Accounts) Rules, 2014. The form is designed to facilitate regulatory reporting and financial transparency for NBFCs following Indian Accounting Standards (Ind AS).
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