The Companies (Accounts) Rules, 2014 Chapter III Board's Report and Disclosures Rules 3 · rules 8 to 9 Text as on Gazette to 31 May 2023; rule 12 current to 14 August 2026 Rule 8 Matters to be included in Board's report Rule 8A Matters to be included in Board's Report for One Person Company and Small Company Rule 9 Disclosures about CSR Policy
