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Audit qualifications shall be disclosed in the un-audited/audited financial results published by companies under Clause 41 of the Listing Agreement alongwith the impact of audit qualifications on the profit or loss when there is an audit qualification in the accounts of a listed company
Norms for revenue recognition and classification of assets applicable to Nidhi or Mutual Benefit Society – (Supersession of Notification No. GSR 556(E) dated 26.07.01).