Costing Standards Accounting Standards E-Forms

The Companies Act, 1956

Management and Administration (146 to 251)

Section 216 Profit and loss account to be annexed and auditors' report to be attached to balance sheet

Section 216 Profit and loss account to be annexed and auditors' report to be attached to balance sheet

The profit and loss account shall be annexed to the balance sheet and the auditors' report (including the auditors' separate, special or supplementary report, if any) shall be attached thereto.