The Ministry of Corporate Affairs notified that in the exercise of power provided under the Companies Act, 2013 (18 of 2013), the Central Government amended the Companies (Accounts) Rules, 2014. As per the Notification No: G.S.R. 408(E), dated 02.06.2023, the Companies (Accounts) Rules, 2014, rule 12, in sub-rule (1B), after the second proviso, the following…
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