Code of Criminal Procedure Act, 1973

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Sections	Particulars
Chapter IX	Accounts of Companies
133	Central Government to prescribe accounting standards
Description	The Central Government may prescribe the standards of accounting or any addendum thereto, as recommended by the Institute of Chartered Accountants of India, constituted under section 3 of the Chartered Accountants Act, 1949, in consultation with and after examination of the recommendations made by the National Financial Reporting Authority.