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Section 12

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20 August 2014 is it require to mention CIN on Balance sheet also?

20 August 2014 It is not compulsory to mention CIN on every page of Balance sheet. But being a business document it is required to mention the same at least on first page and at other place where basic company information is provided.

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21 August 2014 Listed /non-listed public companies should show CIN on the face of the published accounts. Private limited company need not show CIN in financial statements since it is not an "OFFICIAL PUBLICATION" of the company.
Inference is from section 12(3)(c) of Co's Act,2013.


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