Is there any provision under companies act, 1956 or any other statutory act or guidelines that mandates us to put the membership no on the face of balance sheet and statement of profit and loss?
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There is no such provison but without the license number any one can say that I M A CA..
so membership no is mandatory but the say is to be given under IT act while filin return since the CPC system works out many things based on it...
(did u remember, cos also file return..? that to audited one...)
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