Major difference between schdl 3and schl 6

Anyone can help us out with difference between presention of Financial Statement by Schedule 3 and Schedule 6 ???

 

 

Thanks

 

Replies (1)

The format for preparation and presentation of financial statements as per Schedule III of the Companies Act, 2013 is almost the same as that of Revised Schedule VI notified under Companies Act, 1956.
.
However in statement of profit and loss, the company shall disclose the following as an additional information [which was not required to be disclosed under the Companies Act 1956].
.
A Company shall disclose by way of notes additional information regarding aggregate expenditure and income on the following items –
.

(a) ……………….

(b) ……………….

(k) In case of companies covered u/s 135, amount of expenditure incurred on corporate social responsibility activities.
.
Besides this, there is an addition of general instructions for preparation of consolidated financial statements (CFS) under Schedule III of the Companies Act, 2013.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details