Section 216 - Profit and loss account to be annexed and auditors' report to be attached to balance sheet. - Companies Act, 1956

Profit and loss account to be annexed and auditors' report to be attached to balance sheet. 216. The profit and loss account shall be annexed to the balance sheet and the auditors' report [1] [(including the auditors' separate, special or supplementary report, if any)] shall be attached thereto. ------------------------------ Notes:- [1] Inserted by the Companies (Amendment) Act, 1960, Act 65 of 1960, section 64.