(i) Depending upon the 2 [Total Income of the company, the figures appearing in the Financial Statements 3 [S… — THE COMPANIES ACT, 2013

(i) Depending upon the 2 [Total Income] of the company, the figures appearing in the Financial Statements 3 [Shall] be rounded off as given below:—

4. (i) Depending upon the 2 [Total Income] of the company, the figures appearing in the Financial Statements 3 [Shall] be rounded off as given below:— (ii) Once a unit of measurement is used, it 4 [should] be used uniformly in the Financial Statements.

Section 4