Financial statement.

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....ifferent class or classes of companies in Schedule III:           Provided that the items contained in such financial statements shall be in accordance with the accounting standards:                Provided further that nothing contained in this sub-section shall apply to any insurance or bank....

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....company, any matters which are not required to be disclosed by the Banking Regulation Act, 1949; (10 of 1949.)           (c) in the case of a company engaged in the generation or supply of electricity, any matters which are not required to be disclosed by the Electricity Act, 2003; (36 of 2003.)           (d) in ....

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....;    Provided that the company shall also attach along with its financial statement, a separate statement containing the salient features of the financial statement of its subsidiary or subsidiaries in such form as may be prescribed:                Provided further that the Central Government may provide for the consolid....

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....uch deviation and the financial effects, if any, arising out of such deviation.      (6) The Central Government may, on its own or on an application by a class or classes of companies, by notification, exempt any class or classes of companies from complying with any of the requirements of this section or the rules made thereunder, if it is considered necessary to grant such ....