The Companies Act, 1956
216. Profit and loss account to be annexed and auditors’ report to be attached to balance-sheet.
The profit and loss account shall be annexed to the balance-sheet and the auditors’ report 1[(including the auditors’ separate, special or supplementary report, if any)] shall be attached thereto.
1. Ins. by Act 65 of 1960, sec. 64 (w.e.f. 28-12-1960).