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Previou year figures.

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(Querist)
16 September 2008 In an audited financial statement (u/s 44AB of IT Act) whether disclosure of previous year figures is mandatory.
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Jitender

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Jitender (Expert)
16 September 2008 yes.
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
17 September 2008 If it is a company, yes, as the format of P & L is prescribed.
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CA. O.P. Agarwalla

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CA. O.P. Agarwalla (Expert)
17 September 2008 It is not mandatory as per Income Tax Act under section 44AB. However, Annexure-I of Form 3CD requires few figures of preceding year and providing the same seems to be manadatory.

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