Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(40)] [Section 2] [Entire Act] Union of India - Subsection Section 2(40)(ii) in The Companies Act, 2013 (ii)a profit and loss account, or in the case of a company carrying on any activity not for profit, an income and expenditure account for the financial year;