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Recent amendments relating to Schedule III relating to enhanced disclosure requirements in financial statements(under the Companies Act 2013)

September 13, 2021[2021] 130 taxmann.com 188 (Article)
The Ministry of Corporate Affairs issued separate notifications on 24th of March 2021 with a view to promote transparency and accountability in company financial statement, whereby, it brought about changes in the Companies (Audit and Auditors) Rules 2014 (Audit Rules) and also in the Companies (Accounts) Rules 2014 (Accounts Rules) and in Schedule III of the Companies Act 2013.
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