Sub -item (f) omitted by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021). — THE COMPANIES ACT, 2013

Sub -item (f) omitted by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021).

1. Sub -item (f) omitted by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021). Provisions: The amounts shall be classified as - (a) Provision for employee benefits; and (b) Others (specify nature). Other non -current liabilities; (a) Advances; and (b) Others (specified nature). F. Current Liabilities Borrowings: (i) Borrowings shall be classified as- (a) Loans repayable on demand (I) from banks (II) from other parties (b) Loans from related parties (c) Deposits (d) Other loans (specify nature); (ii) borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case; (iii) where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed; (iv) period and amount of default as on the balance sheet date in repayment of borrowings and interest, shall be specified separately in each case.

Section 1