Where a holding company and its subsidiary company are required to prepare a consolidated balance sheet and a consolidated profit and loss account, the holding company shall also prepare a balance sheet and a profit and loss account in such form and manner as may be prescribed.
Companies Act, 2013
Section 215
Accounts of holding company and subsidiary company
Englishहिंदी
⚡ Quick Answer Reference: Section 215 Companies Act
- Provision: Section 215 of Companies Act
- Act: Companies Act, 2013
- Classification: corporate
- Jurisdiction: India
Statutory Content
What does Section 215 of Companies Act say?
Indian StandardSection 215, Companies Act, 2013
Bluebook (21st ed.)Companies Act, 2013, § 215 (India)
Court Pleading StandardSection 215 of the Companies Act, 2013
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Source: Gazette of India (Official Publication)Verify egazette.gov.in ↗
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Common Questions about Section 215 Companies Act
What is Section 215 of Companies Act?
Section 215 of the Companies Act, 2013 (Companies Act) defines and regulates "Accounts of holding company and subsidiary company". The section states: Where a holding company and its subsidiary company are required to prepare a consolidated balance sheet and a consolidated profit and loss account, the holding company shall also p...
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Related Concepts
Companies Act2013corporate lawholding companysubsidiary companyconsolidated balance sheet