"On 30th March 2017, Ministry of corporate affairs, New Delhi, has notified as follows:
As per notification G.S.R. 308(E):
Every Company shall disclose the details of Specified Bank Notes (SBN) held and transacted during the period from 8th November, 2016 to 30th December, 2016 under Notes to Accounts as per the format referred in notification.
As per notification G.S.R. 307(E):
The Auditor also needs to form an opinion on the same that whether the Company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes (SBN) during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the Company.
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