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Why balance sheet is furnished with roi? which sec. or rule provides this?

Others 205 views 5 replies
We furnish BS & P&l with ROI of HUFs and Individuals. My query is which section or rule of income tax provides this?
Replies (5)
Income Tax does not provide this.
It is governed by Companies Act 2013.
It is under companies act
Not applicable for HUF ROI
Hindu undivided family is a seperate concept altogether.

The query is pertaining to HUF and individuals


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