GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, dated the 31st May, 2012.
G.S.R. 411(E). – In exercise of the powers conferred by sub-section (1) of section 642 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules further to amend the Companies (Central Government’s) General Rules and Forms, 1956, namely: –
1. (1) These rules may be called the Companies (Central Government’s) General Rules and Forms (Amendment) Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Central Government’s) General Rules and Forms, 1956, in Annexure’A’, for Form 23AB, the following Form shall be substituted, namely:-
Pls tell, whether we should give Consolidated OR Standalone figures in Form 23AB? My query is in case of Abridged Financial Statements- does abridged mean Standalone or Consolidated? Any references/ICAI/MCA pronouncements for this?