Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 28 JANUARY 2015

Reporting Of The Financial Statement

S&A Law Offices
S&A Law Offices
Contributor
S&A Law Offices

S&A Law Offices

S&A Law Offices (formerly Singh & Associates) is a full-services law firm comprising of...

View firm profile
Explore more from S&A Law Offices

The Companies Act 2013 (hereinafter referred to as "2013 Act"), was notified in the official gazette on the 30.08.2013.

IndiaCorporate/Commercial Law
Gopal Bageria
Gopal Bageria
Priya Dhankhar
Priya Dhankhar
Author LinkedIn connections

Introduction

The Companies Act 2013 (hereinafter referred to as "2013 Act"), was notified in the official gazette on the 30.08.2013. The 2013 Act passed by the Parliament has received the assent of the President of India on 29th August, 2013. The 2013 Act has been passed to consolidate and amend the law relating to the Companies. Pursuant to this about 60 years old Companies Act 1956 has been replaced with the 2013 Act.

The 2013 Act has been divided into 29 chapters against the 1956 Act which was divided into XIII Parts and various Chapters. For the purpose of this article provision of Chapter IX of the 2013 Act and its corresponding provision in the 1956 Act are relevant. In the present article we have tried to briefly deal with the provisions of Part VI of the Companies Act, 1956 dealing with the accounts of the company and the development thereto under the newly passed 2013 Act and the rules appended thereto.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

CCPS In India: Why Compulsorily Convertible Preference Shares Remain Central To Venture Capital And M&A Transactions

Compulsorily Convertible Preference Shares (CCPS) remain one of the most widely used instruments for venture capital and private equity investments in Indian companies. Their appeal lies in the ability to combine equity classification with negotiated economic and governance protections. But CCPS are not governed by a single, standalone statutory framework. Their legal treatment is instead shaped by the Companies Act, FEMA and foreign investment rules, tax law, and, where applicable, SEBI regulations.
IndiaCorporate/Commercial Law
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

Overview Of The Consumer Protection (E-Commerce) (Amendment) Rules, 2026

Argus Partners maintains offices in Mumbai, New Delhi, and Bengaluru, providing legal services across India's major business centers. The firm operates under strict Bar Council of India regulations that prohibit solicitation and advertising, with this website serving purely informational purposes. Users must acknowledge that no attorney-client relationship is created through website access and should seek independent legal advice for specific matters.
IndiaCorporate/Commercial Law
Argus Partners
Argus Partners
Article

FCRA Amendment Rules, 2026: Key Changes And Practical Implications

AZB & Partners provides important disclaimers regarding the nature and purpose of their website, clarifying that no solicitation or advertising has occurred and that the information is provided solely at the user's request. The firm outlines the limitations of the website content and emphasizes that accessing it does not create a lawyer-client relationship. Users are informed about their responsibilities when using the site and the firm's intellectual property rights over the content.
IndiaCorporate/Commercial Law
AZB & Partners
AZB & Partners
Article

Understanding Forgery And Use Of A Forged Document

“Commercial disputes being given a criminal colour” is a routine issue faced by criminal courts across the country, and the Hon’ble Supreme Court of India has also quashed several criminal complaints pertaining to commercial/civil claims for that reason. It is important to note that, in such criminal complaints, the usual allegations involve offences of cheating, criminal breach of trust, forgery, and the use of forged documents.
IndiaCriminal Law
S&A Law Offices
S&A Law Offices