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Section 211 in The Companies Act, 1956 [Entire Act]

profit and loss account and balance sheet, the following, namely:- (a) the deviation from the accounting standards; (b) the reasons for such deviation ... financial effect, if any, arising due to such deviation. (3C) For the purposes of this section, the expression "accounting standards" means the standards of accounting
Union of India - Section Cites 0 - Cited by 625

Section 1 in The Companies Act, 1956 [Entire Act]

already mentioned, in a few particulars, the provisions of the Bill have deviated from the recommendations of the Company Law Committee. These deviations are, however ... clauses have duly indicated and explained them. There is, however, one important deviation from the recommendations of the Company Law Committee which needs special mention
Union of India - Section Cites 0 - Cited by 495
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