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Applicability of AS 21

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(Querist)
16 October 2008 If a company is a holding company but unlisted, is it still required to consolidate its accounts?

If no, then whether it is required to file statement under 212 of companies act .

If yes, then where statement under 212 is to be filed.
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
17 October 2008 No
Yes.
As part of its annual report.
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