Section 11(d) in The Companies (Audit and Auditors) Rules, 2014
(d)[ whether the company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the company.] [Inserted by Notification No. G.S.R. 307(E), dated 30.3.2017 (w.e.f. 31.3.2014).]
