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Ministry of Corporate Affairs
�Reopening/revision of annual accounts after their adoption in the annual general meeting (General Circular No. 1/2003 dated 13.01.2003)�
Link to URL:
http://www.mca.gov.in/Ministry/circulars/cir2003/cir_13012003.html
�Alternative Basis for providing Depreciation under Section 205(2)(c) of the Companies Act, 1956 (General Circular No. 12/2003 dated 14.02.2003)�
Link to URL:
http://www.mca.gov.in/Ministry/circulars/cir2003/cir_14022003A.html
�Rounding off figures in the Profit and Loss Account (General Circular No. 20/2003 dated 25.04.2003)
Link to URL:
http://www.mca.gov.in/Ministry/circulars/cir2003/cir_25042003A.html
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