Companies Act, 1956

Section - 216 - Profit and loss account to be annexed and auditors’ report to be attached to balance-sheet

Profit and loss account to be annexed and auditors’ report to be attached to balance sheet.

216. The profit and loss account shall be annexed to the balance sheet and the  auditors’ report [(including the auditors’ separate, special or supplementary report, if any)] shall be attached thereto.

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