Nov 2026 · Subscription
10 examinable amendments across Direct Tax, IDT, Financial Reporting and Accounts — consolidated, dated, and tagged with exam relevance so nothing slips through on the Nov 2026 attempt.
Schedule III to the Companies Act, 2013 was amended to require additional disclosures (e.g. ageing schedules, ratios, and specified note disclosures) in the financial statements. Both Division I (AS) and Division II (Ind AS) formats are affected.
Exam relevance
Medium — presentation questions can require the amended Schedule III format. Reproduce the correct headings and the newly mandated disclosures.
Selected provisions of the Companies Act relevant to accounting (e.g. CSR, declaration/payment of dividend, and maintenance of books) were amended. Candidates must apply the current provisions.
Exam relevance
Low-Medium — appears as theory or as a compliance condition inside a practical problem. Use the amended provision.
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