Which Companies Act, 2013 schedule ordinarily governs the profit-and-loss statement used for MAT book profit for a company without a prescribed sectoral format?

Section 206(1)(f)(ii) of the Income-tax Act, 2025 requires a company, other than an insurance, banking or electricity company or one with a format under its own law, to prepare the statement of profit and loss for book profit under Schedule III to the Companies Act, 2013. Schedule II deals with useful lives for depreciation, not the format of accounts.