[aaykarbhavan] RECTIFICATION OF ACCOUNTS-CA V.RAJARAMAN-ICSI SEPTEMBER ISSUE

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As regards rectification of accounts due to mistake (not arising out 

of fraud or mismanagement) for the limited purpose of complying 

with the technical requirements of the laws like Income Tax Act etc. 

perhaps it may still be possible to rectify the same (without obtaining 

the approval of the Tribunal AS PER COMPANIES ACT 2013) as was permitted by the Department 

of the Company Affairs by its

 Circular No. 1/2003 dated 13.01.2003 

bearing the number 17/79/2002 (LV).

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