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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(2)(a) in The Companies (Indian Accounting Standards) Rules, 2015

(a)the net worth shall be calculated in accordance with the stand-alone financial statements of the company as on 31st March, 2014 or the first audited financial statements for accounting period which ends after that date;