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 11] [Section 227(3)] [Section 227] [Entire Act] Union of India - Subsection Section 227(3)(d) in The Companies Act, 1956 (d)[ whether, in his opinion, the profit and loss account and balance sheet comply with the accounting standards referred to in sub-section (3-C) of section 211;] [ Inserted by Act 21 of 1999, Section 16 (w.r.e.f. 31.10.1998).]