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Amendments in Companies Act, 2013

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(Querist)
27 March 2021 Hi all,

MCA made the further amendments in Schedule III to the said Act with effect from 1st day of April, 2021.

Here my doubt is whether such amendments are applicable to financial statements pertaining to FY 2020-21 onwards or for financial statements pertaining to any period given after 01.04.2021. Eg : We have to give financials for a 15 month period at the request of client i.e., from 01.01.2019 to 15.03.2021. Whether i have to follow old Sch-III or amended one.
Please clarify.
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CS JAY GOHIL

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CS JAY GOHIL (Expert)
16 April 2021 these amendments are applicable from 01.04.2021 if your reporting date is after 01.04.2021 than it will be applicable
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