https://www.taxtmi.com/acts?id=52513 The schedule prescribes a standardized tabular format for reporting Reserves and Surplus in the Annual Statement of Accounts, requiring itemised presentation of Capital Reserve, Revaluation Reserve, Special Reserves and General Reserve with opening balance, additions and deductions for the current and previous year, and aggregation to a total. en-us Thu, 08 Jan 2026 18:02:28 +0530 Fri, 09 Jan 2026 12:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52513 The schedule prescribes a standardized tabular format for reporting Reserves and Surplus in the Annual Statement of Accounts, requiring itemised presentation of Capital Reserve, Revaluation Reserve, Special Reserves and General Reserve with opening balance, additions and deductions for the current and previous year, and aggregation to a total. Act-Rules Companies Law Thu, 08 Jan 2026 18:02:28 +0530 https://www.taxtmi.com/acts?id=52513