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Section 227 (3) (d)

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07 January 2011 Please give details about section 227 (3) (d)of the companies Act, 1956.
and Also state that when CARO in introduced in India
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CA Ankit Gulgulia (Jain)

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CA Ankit Gulgulia (Jain) (Expert)
11 January 2011 CARO - It shall come into force on the 1st day of July, 2003.

section 227 (3) (d) -the profit and loss account and balance sheet comply with the accounting standards referred to in sub-section (3C) of section 211;]


Accounting Standards Referred in here are as notified by NACAS (Constituted u/s 210A of Companies,Act,1956) and are very Similar to those issued by ICAI.
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