https://www.scconline.com/blog/post/2018/01/02/financial-statements-commenced-1-4-2014-governed-companies-act-1956-commencing-1-4-2014-governed-new-act-2013/
Financial Statements that commenced before 1-4-2014, to be governed by ‘Companies Act, 1956’ and those commencing after 1-4-2014 to be governed by ‘New Act of 2013’