17 September 2012
As per the Notification Revised Schedule VI is applicable to all companies for the financial year commecing from 01/04/2011.so it is applicable to Section 25 Companies also, normally sec 25 companies is preparing income & expenditure account, but revised schedule vi format has two parts Balance sheet & statement of profit and loss.
Any seperate format is there for Section 25 Companies or it can show their income and expenditure account as statement of profit and loss as per revised sch vi.