can we follow section of companies act,2017 which are yet to be notified

meenakshi chandani (44 Points)

13 June 2018  
can we follow the section which are not notified.
for example​ - where disclosures are included in financial statements such disclosures shall be referred instead of being repeated in board report.
this is yet to be notified. so can we refer to​ balance sheet instead of repeating in board report