TMI BlogInternal financial controls with reference to financial statementsX X X X Extracts X X X X X X X X Extracts X X X X ..... For the purposes of clause (i) of sub-section (3) of section 143, for the financial years commencing on or after 1st April, 2015, the report of the auditor shall state about existence of 2[internal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vide F. No. 1/ 33/2013.CL-V (Part) - 07-05-2018, before it was read as, "adequate internal financial controls system"
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