GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
Notification
New Delhi, 30th March, 2017
Amendment in Schedule III
G.S.R. 308(E).-ln exercise of the powers conferred by sub-sections (1) of section 467 of the Companies Act, 2013 (18 of 2013), the Central Government herby makes the following further amendments to Schedule III of the said Act with effect from the date of publication of this notification in the Official Gazette, namely:-
2. In the Companies Act, 2013 (hereinafter referred to as the principal Act), in Schedule III, in Division I, in Part I under the heading “General instructions for preparation of Balance Sheet” in paragraph 6, after clause ‘W’, the following clause shall be inserted namely:-
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