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Form 23b

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Querist : Anonymous (Querist)
13 January 2014 Is form 23 B to be filed for branch auditor separately where Branch auditor is different and accounts will be prepared on consolidated basis.
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Ankur Garg

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Ankur Garg (Expert)
13 January 2014 Form 23B is limited to statutory/external auditor only as per section 224.

In case branch auditor is reporting to statutory/external auditor, then there is no need of filing form 23B for branch auditor.

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