It is hereby instructed that from 01st April, 2022 the provisional attachment orders in DRC-22 and restoration order in DRC-23 shall be only be issued on BO system.
In Part I and II of the article we discussed Amendment for use of Accounting Software having Audit Trail, Amendments for the preparation of Financial Statements (Schedule III), Applicability of the CARO 2020, Amendments in Auditor’s Report, Amendments in definition of Small company, Amendments related to One Per and Amendments applicable to OPC and Small Company. In this Article […]