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 2] [Section 217(2AA)] [Section 217] [Entire Act] Union of India - Subsection Section 217(2AA)(i) in The Companies Act, 1956 (i)that in the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material departures;