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. https://www.taxtmi.com/circulars?id=52759 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. en-us Fri, 04 Apr 2014 00:00:00 +0530 Fri, 04 Apr 2014 18:16:00 +0530 TaxTMI RSS Generator 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. https://www.taxtmi.com/circulars?id=52759 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. Circulars Companies Law Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52759