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of <h1>India amends Companies Act Schedule VI: Firms must list small-scale creditors owed over 30 days. Effective immediately.</h1> The Government of India, under the authority of the Companies Act, 1956, has issued a notification altering Schedule VI of the Act. The amendment pertains to the 'Form of Balance Sheet' under 'Current Liabilities and Provisions.' Companies are now required to disclose the names of small-scale industrial undertakings to whom they owe sums, including interest, outstanding for more than thirty days. This change takes effect upon publication in the Official Gazette. The Schedule has been previously amended multiple times, reflecting ongoing updates to the regulatory framework governing company disclosures.
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