https://www.taxtmi.com/acts?id=52539 Schedule XXVI requires illustrative disclosures of contingent liabilities (claims not acknowledged, bank guarantees, letters of credit, bills discounted, disputed demands), estimated capital commitments (net of advances), finance lease rental obligations, a management assertion on recoverable value of current assets, absence of income tax provision where no taxable income exists, detailed foreign currency import/export and expenditure disclosures, auditor remuneration by service type, prior year regrouping where necessary, and incorporation of Schedules I-XXIII into the financial statements. en-us Thu, 08 Jan 2026 18:20:33 +0530 Fri, 09 Jan 2026 12:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52539 Schedule XXVI requires illustrative disclosures of contingent liabilities (claims not acknowledged, bank guarantees, letters of credit, bills discounted, disputed demands), estimated capital commitments (net of advances), finance lease rental obligations, a management assertion on recoverable value of current assets, absence of income tax provision where no taxable income exists, detailed foreign currency import/export and expenditure disclosures, auditor remuneration by service type, prior year regrouping where necessary, and incorporation of Schedules I-XXIII into the financial statements. Act-Rules Companies Law Thu, 08 Jan 2026 18:20:33 +0530 https://www.taxtmi.com/acts?id=52539