(3)Notwithstanding that the balance-sheet of banking company is under sub-section (1) required to be prepared in a form other than the form [set out in Part I of Schedule VI to the Companies Act, 1956 (1 of 1956)] [Substituted by Act 95 of 1956, Section 14 and Sch., for " marked F in the Third Schedule to the Indian Companies Act, 1913 (7 of 1913)" (w.e.f. 14.1.1957).], the requirements of that relating to the balance-sheet and profit and loss account of a company shall, insofar as they are not inconsistent with this Act, apply to the balance-sheet or profit and loss account, as the case may be, of a banking company.[(3-A) Notwithstanding anything to the contrary contained in sub-section (3) of section 210 of the Companies Act, 1956 (1 of 1956), the period to which the profit and loss account relates shall, in the case of a banking company, be the period ending with the last working day of the year immediately preceding the year in which the annual general meeting is held.] [Inserted by Act 1 of 1984, Section 27 (w.e.f. 15.2.1984).][ Explanation.-In sub-section (3-A), "year" means the year or, as the case may be, the period referred to in sub-section (1).] [Inserted by Act 66 of 1988, Section 8 (w.e.f. 30.12.1988).]
