As per section 131 company makes voluntary revisions.Revisions can be done on particular area in current Financial statement.
can the company get order from NCLT in the next Financial year to make revision again? , relating to some other matter of same Financial statements
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Voluntary revision
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Quick Summary
Yes NCLT approval is required.
The central government, Income tax authority, SEBI, and such authorities can apply for revising the statements. The Company through its representative such as practicing professionals can apply to the Tribunal for the revision of its statement
The central government, Income tax authority, SEBI, and such authorities can apply for revising the statements. The Company through its representative such as practicing professionals can apply to the Tribunal for the revision of its statement
Can the same financial statement again rectify in next year ?
Companies Act not taking about only one time for revision....
you can get approval from NCLT for same financial, make sure earlier oder doesn't distrub by next matter you seek to get approval.
you can get approval from NCLT for same financial, make sure earlier oder doesn't distrub by next matter you seek to get approval.
Approval from NCLT is required for rectification
As per provision revised Financial statement shall be Final
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