Section 34Central Act
Section 34: Accounting provision of this Act not retrospective.
Nothing in this Act shall apply to the preparation of accounts by a banking company and the audit and submission thereof in respect of any accounting year which has expired prior to the commencement of this Act, and notwithstanding the other provisions of this Act, such accounts shall be prepared, audited and submitted in accordance with the law in force immediately before the commencement of this Act.
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Sec 33 — Display of audited balance-sheet by companies incorporated outside India.
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Sec 34A — Production of documents of confidential nature.
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