Where do give below the line adjustments in form 23ACA?
P C Agrawal
(Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad)
(8229 Points)
Replied 29 January 2014
As per revised Schedule-VI, 'Appropriations' section is now shown in Balance Sheet directly under 'Reserves & Surplus' which is covered in Form 23AC.