law: Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 
  8. Requirement to specify unpaid amount with interest in
  
  the annual statement of accounts 
  Where any buyer is required to get his annual accounts audited
  
  under any law for the time being in force, such buyer shall specify the amount
  
  together with interest in his annual statement of accounts as remains unpaid to
  
  any supplier at the end of each accounting year.