Exemption to Segment Reporting

Exemption to Segment Reporting

In exercise of the powers conferred by clauses (a) and (b) of sub-section (1) and sub-section (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 5b June, 2015 published in the Gazette of India, Extraordinary, Part-II, Section 3, Subsection (i), dated the 5th June 2015.

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:-





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".


Click here to view the Notification dated 23.02.2018