10 Statement Containing Salient Features of Financial Statements.

The statement containing features of documents referred to in first proviso to sub-section (1) of section 136 shall be in Form AOC-3.

¹[Provided that the Companies which are required to comply with Companies (Indian Accounting statndards) Rules,2015 shall forward their statement in form ¹AOC-3A]

Ammendments-

1.Inserted by the Companies (Accounts) Amendment Rules, 2018