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

This discussion clarifies why balance sheets are furnished with ROI for individuals and HUFs. While companies are governed by the Companies Act 2013 for this requirement, the rules differ for Hindu Undivided Families (HUFs), which are treated as a separate legal concept under income tax law. The consensus is that income tax law itself doesn't mandate this for HUFs, implying separate considerations apply.