Section 2
[(ba) Grants or donations received (relevant in case of section 8 companies only); and]
2 [(ba) Grants or donations received (relevant in case of section 8 companies only); and]
(c) other operating revenues.
Finance Costs: Finance costs shall be classified as -
(a) interest;
(b) dividend on redeemable preference shares;
(c) exchange differences regarded as an adjustment to borrowing costs; and
(d) other borrowing costs (specify nature).
Roop's Law Assist