Attachment type in Form 3CA-3CD (in rounding off balncesheet or abosolute figures balancesheet

As per  companies act figures needs to be mandatorily  rounded off to thousand lakh and so on in Audited Financial Statement of Companies.

Whether Audited Financial Statement where figures rounded off thousand , lakhs , millions or crore should be attached in Form 3CA-3CD attachment or Separate balance sheet of absolute figures Balance sheet Required to be attached in form   3CA-3CD

Please guide