Section 211 of companies act 1956

I have query regarding section 211 of companies act , 1956. In 17th addition of corporate and allied laws for CA FINAL of munish bhandari,it is written that on page 4.6 , point 4 , form of balance sheet and profit and loss account

in same form (either in horizontal or vertical form)
if company has still option of horizontal form form form balance sheet after incorporation of revised schedule VI?

no format prescribed for profit and loss account
but in revised schedule VI , form is prescribed.

Now what should be written  by students in exam?