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| Q.122 | As per the amendment in July 2021 in Schedule III of the Companies Act, 2013, which of the following options is the replacement of the word ‘Fixed assets’ under ‘Non-current assets’ in the Balance Sheet of an AS compliant company? | |
| Ans | A. Land and building | |
| B. Intangible assets | ||
| C. Property plant and equipment | ||
| D. Tangible assets |
Correct Ans Provided: C
