ZipLaw
Accounts Rules Chapter II
The Companies (Accounts) Rules, 2014

Chapter II Books of Account and Financial Statements

Rules
6 · rules 3 to 7
Text as on
Gazette to 31 May 2023; rule 12 current to 14 August 2026
  1. Rule 3 Manner of books of account to be kept in electronic mode
  2. Rule 4 Conditions regarding maintenance and inspection of certain financial information by directors
  3. Rule 4A Forms and items contained in financial statements
  4. Rule 5 Form of statement containing salient features of financial statements of subsidiaries
  5. Rule 6 Manner of consolidation of accounts
  6. Rule 7 Transitional provisions with respect to Accounting Standards