For the purposes of clause (i) of sub-section (3) of section 143 ........

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..... ules - 1 [10A. For the purposes of clause (i) of sub-section (3) of section 143 , for the financial years commencing on or after 1st April, 2015, the report of the auditor shall state about existen .....

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..... /33/2013-CL-V-Part - Dated 14-10-2014 2. Substituted vide F. No. 1/ 33/2013.CL-V (Part) - 07-05-2018 , before it was read as, adequate internal financial controls system - - statute, stat .....

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