Revision to Schedule VI to the Companies Act, 1956

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....to the Companies Act, 1956 G.S.R. 719(E).-In exercise of the powers conferred by sub-section (1) of section 641 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following further alterations in Schedule VI to the said Act, namely:- 1. In the said Schedule, in "Part I Form of Balance-Sheet, under heading-A. Horizontal Form",-   (1)  in the first col....

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....sp;    (c) the amount of interest due and payable for the period of delay in making payment (which have been paid but beyond the appointed day during the year) but without adding the interest specified under the Micro, Small and Medium Enterprises Development Act, 2006;      (d) the amount of interest accrued and remaining unpaid at the end of each accounting ....

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....ng General Instructions for preparation of balance sheet, for item (q), the following shall be substituted, namely :-      "(q) the terms 'appointed day', 'buyer', 'enterprise', 'micro enterprise', 'small enterprise' and 'supplier', shall be as defined under clauses (b), (d), (e), (h), (m) and (n) respectively of section 2 of the Micro, Small and Medium Enterprises Developme....