14 April 2014
is cash flow statement required to be filed with tax audit report for companies for A.Y. 2014-15.?Also is there any provisions under new companies act in above said matter.?
14 April 2014
1) As per income tax act,1961, cash flow statement need not be filed along with tax audit report.
2) As per companies act 2013, cash flow statement is compulsory for those companies other than 'one person company' 'dormant company' and 'small company'.