https://www.taxtmi.com/circulars?id=10930 The Department withdrew prosecutions against companies that failed to provide for proposed dividend in the profit and loss account and to show it under "Current liabilities and provisions" in the balance sheet, and will take a lenient view for accounts prepared before 15 12 1976; however, omission in accounts prepared after that date may attract prosecution for contravention of Schedule VI read with section 211. en-us Sat, 26 Feb 1977 00:00:00 +0530 Fri, 17 Jun 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10930 The Department withdrew prosecutions against companies that failed to provide for proposed dividend in the profit and loss account and to show it under "Current liabilities and provisions" in the balance sheet, and will take a lenient view for accounts prepared before 15 12 1976; however, omission in accounts prepared after that date may attract prosecution for contravention of Schedule VI read with section 211. Circulars Companies Law Sat, 26 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10930