4D. The profit and loss account shall also contain by way of a note the following information, namely :-
(a)value of imports calculated on C.I.F. basis by the company during the financial year in respect of:(i)raw materials;(ii)components and spare parts;(iii)capital goods;(b)expenditure in foreign currency during the financial year on account of royalty, know-how, professional, consultation fees, interest, and other matters;(c)value of all imported raw materials, spare parts and components consumed during the financial year and the value of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each to the total consumption;(d)the amount remitted during the year in foreign currencies on account of dividends, with a specific mention of the number of non-resident shareholders, the number of shares held by them on which the dividends related;(e)earnings in foreign exchange classified under the following heads, namely:(i)export of goods calculated on F.O.B. basis;(ii)royalty, know-how, professional and consultation fees;(iii)interest and dividend;(iv)other income, indicating the nature thereof.
