In AY 2018-19 the IT Department added New schedule Balance sheet - Ind AS and P&L A/c. Ind AS in ITR - 6 form.
My query is whether we need to fill two BS and PL or one...
If one means who or what kind of entity need to fill it...?
The Part A-BS and Part A-P&L :::
The Balance Sheet as on 31st March, 2018 and the profit and loss account for financial year 2017-18 in the formats provided in these parts have to be filled in respect of business or profession carried out during the financial year 2017-18 if required to maintain accounts of the business or profession during the year.
The Part A-BS-Ind AS and Part A-P&L-Ind AS are applicable in case of a company whose financial statements are drawn up in compliance to the Indian Accounting Standards (Ind AS) specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015
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