9.1.10-Companies (Accounts) Rules,2014
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
the Companies which are required to comply with Companies (Indian Accounting Standards) Rules, 2015 shall forward their statement in
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Inserted vide the Companies (Accounts) Amendment Rules, 2018 dated 27.03.2018. To view the notification,Click Here
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The Companies (Accounts) Amendment Rules, 2018 dated 27.02.2018
Form AOC- 3A