Rule 10 - Statement containing salient features of financial statements - Companies (Accounts) Rules, 2014

10. Statement containing salient features of financial statements.- The statement containing features of documents referred to in first proviso to sub-section (1) of section 136 shall be in Form AOC-3. 1 [Provided that the Companies which are required to comply with Companies (Indian Accounting Standards) Rules, 2015 shall forward their statement in Form AOC-3A.] ***************** Notes:- 1. Inserted vide F. No. 1/19/2013-CL-V-Part - Dated 27-02-2018