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September 2022

From Published Accounts

By Himanshu Kishnadwala, Chartered Accountant
Reading Time 13 mins

Compilers’ Note: For the financial year ended 31st March, 2022 onwards, one of the key disclosure required in Schedule III to the Companies Act, 2013 is related to Title Deeds of Property Plant and Equipment (PPE) not held in the name of the company. A similar disclosure is also required by CARO 2020 by the statutory auditors.

Given below are a few instances of such disclosures for F.Y. 2021-22. Though comparatives (31st March, 2021) must be disclosed and done by the respective companies, the same is not included in this compilation. TATA STEEL LTD.

From Notes to Financial Statements

3. Property, plant and equipment

(vii) The title deeds of all the immovable properties (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee), are held in the name of the Company, except for the following:

Description of property Gross carrying value (Read More
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