CARO 2003

S. Clause Deals with From
No. CARO, 2003
1. 4 (i) (a) to (c) Fixed Assets No Change
2 4 (ii) (a) to (c) Inventory No Change
3 4 (iii) (a) to (g) Loans given to/taken from section 301 parties Amended
4 4 (iv) Internal control system Amended
5 4(v) (a) to (b) Section 301 Contracts/Arrangements Amended
6 4 (vi) Acceptance of Deposits from public Amended
7 4 (vii) Internal Audit System No Change
8 4 (viii) Maintenance of Cost Records No Change
9 4 (ix) (a) to (b) Undisputed & Disputed Statutory Dues Amended
10 4 (x) Incurrence of Cash Losses Amended
11 4 (xi) Repayment of dues to a financial institution … No Change
12 4 (xii) Records for loans and advances granted on security No Change
13 4 (xiii)(a) to (d) Compliance with special statute for chit funds/nidhi … Amended
14 4 (xiv) Records for dealing/trading in shares, securities … Amended
15 4 (xv) Guarantee given for loan taken by others No Change
16 4 (xvi) Application of Term Loans No Change
17 4 (xvii) Utilisation of short-term funds Amended
18 4 (xviii) Preferential allotment of shares to 301 parties No Change
19 4 (xix) Creation of security / charge for debentures issued Amended
20 4 (xx) Disclosure of end-use of money raised for public issues
by the management No change
21 4(xxi) Fraud on / by the company No Change