Ins. by Notification No. G.S.R. 1022(E), dated 11th October, 2018 (w.e.f. 11-10-2018). — THE COMPANIES ACT, 2013

Ins. by Notification No. G.S.R. 1022(E), dated 11th October, 2018 (w.e.f. 11-10-2018).

1. Ins. by Notification No. G.S.R. 1022(E), dated 11th October, 2018 (w.e.f. 11-10-2018). See accompanying notes to the financial statements Notes: GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS The provisions of this Part shall apply to the income and expenditure account, in like manner as they apply to a Statement of Profit and Loss. The Statement of Profit and Loss shall include: Profit or loss for the period; Other Comprehensive Income for the period. The sum of (1) and (2) above is ‘Total Comprehensive Income’. Revenue from operations shall disclose separately in the notes (a) sale of products (including Excise Duty); (b) sale of services; 1***

Section 1