With respect to non-manufacturing business entities, the term 'Final accounts' includes:
(i) Trading account
(ii) Profit and loss account
(iii) Balance sheet
1
Only (i)
2
(i) and (iii)
3
(i), (ii) and (iii)
4
(i) and (ii)
With respect to non-manufacturing business entities, the term 'Final accounts' includes:
(i) Trading account
(ii) Profit and loss account
(iii) Balance sheet