The Companies (Accounts) Rules, 2014
Chapter II
Books of Account and Financial Statements
- Rules
- 6 · rules 3 to 7
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R3
Manner of books of account to be kept in electronic mode
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R4
Conditions regarding maintenance and inspection of certain financial information by directors
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R4A
Forms and items contained in financial statements
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R5
Form of statement containing salient features of financial statements of subsidiaries
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R6
Manner of consolidation of accounts
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R7
Transitional provisions with respect to Accounting Standards
