Notification dated 23.02.2018 Regarding segment reporting

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 23rd February, 2018

S.O. 802(E).— In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) and subsection (2) of section 462 of the Companies Act, 2013 (18 of 2013), the Central Government, in the interest of
public, hereby amends the notification of the Government of India in the Ministry of Corporate Affairs
number G.S.R. 463(E) dated the 5th June, 2015 published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub-section (i), dated the 5th June 2015 , namely:—
2. In the said notification, in the Table, for serial number 8 and entries relating thereto, the following
serial number and entries shall be respectively substituted, namely:—

(1) (2) (3)
“8. Chapter IX, section 129. Shall not apply to the companies engaged in defence production to
the extent of application of relevant Accounting Standard on
segment reporting”.

[F. No. 1/2/2014-CL-V]
K.V.R. MURTY, Jt. Secy.

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