Rule 10 Statement containing salient features of financial statements
The statement containing features of documents referred to in first proviso to sub-section (1) of section 136 shall be in FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-3.
1Ins. by G.S.R. 191(E), dated 27th February, 2018 (Companies (Accounts) Amendment Rules, 2018), which also inserted Form AOC-3A in the Annexure.Provided that the Companies which are required to comply with Companies (Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015.) Rules, 2015 shall forward their statement in FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-3A.
1. Ins. by G.S.R. 191(E), dated 27th February, 2018 (Companies (Accounts) Amendment Rules, 2018), which also inserted FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-3A in the AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules.