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Amendment to the Schedule III of Companies Act, 2013: Detailed Report

March 31, 2021[2021] 125 taxmann.com 417 (Article)
The Ministry of Corporate Affairs vide Notification dated 24 March 2021 has amended Schedule III to the Companies Act, 2013. Amendments are effective from the 1st day of April 2020. The notification incorporates additional disclosure requirements while preparing the financial statements of an entity which are covered under the three divisions of Schedule III to the Companies Act, 2013.
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