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Applicabilty of co. act 2013

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Querist : Anonymous (Querist)
10 July 2014 which act is to be followed(1956 or 2013) in preparation of financials and depreciation rates ?
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Shashikant Sharma

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Shashikant Sharma (Expert)
10 July 2014 You have to follow 1956 Act. MCA General Circular No 08/2014 dated 04.04.2014 clarifies that financial statement for the f.y. 2013-14 shall be prepare as per 1956 Act and depreciation rates also part of financial statements.
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