The Ministry of Corporate Affairs (MCA) has recently revised the Schedule III to the Companies Act, 2013 vide notification dated 24th March 2021 by introducing additional disclosure requirements in the financial statements to improve governance.
To provide guidance in view of the significant amendments made in Schedule III to the Companies Act, 2013, ICAI has brought out the revised edition of Guidance Note on schedule III to Companies Act, 2013
For the Complete Guidance Note on schedule III to Companies Act, 2013 Click on the following links