External users of information include present and potential Investors (shareholders), Creditors (Banks and other Financial Institutions, Debenture holders and other Lenders) , Tax Authorities, Regulatory Agencies (Department of Company Affairs,Register of Companies), Securities Exchange Board of India,Labour Unions, .

External users of business information refer to individuals or entities outside of a company who rely on the financial and non-financial information provided by the business to make informed decisions. These users may include stakeholders, investors, creditors, customers, suppliers, government agencies, and the general public.

Here are the key external users of business information and their roles:

1. Stakeholders:
- Stakeholders include individuals or groups who have a vested interest in the company's success, such as shareholders, owners, and board members.
- They use business information to assess the company's performance, make strategic decisions, and evaluate the return on their investment.

2. Investors:
- Investors are individuals or institutions who provide capital to the business in exchange for ownership or debt instruments.
- They rely on business information to assess the financial health of the company, determine its growth potential, and make investment decisions.

3. Creditors:
- Creditors are entities that lend money to the business, such as banks, financial institutions, or suppliers.
- They use business information to evaluate the company's creditworthiness, assess its ability to repay loans, and make decisions regarding extending credit or loan terms.

4. Customers:
- Customers are individuals or organizations who purchase goods or services from the business.
- They may use business information to assess the company's reputation, financial stability, and product/service quality before making purchasing decisions.

5. Suppliers:
- Suppliers are entities that provide goods or services to the business.
- They rely on business information to assess the company's financial health, payment history, and ability to fulfill contractual obligations.

6. Government Agencies:
- Government agencies, such as tax authorities, regulatory bodies, and statistical agencies, utilize business information for various purposes.
- They may use the information to monitor compliance with regulations, assess tax liabilities, gather economic data, and make policy decisions.

7. General Public:
- The general public includes individuals who are interested in the company's activities, such as potential employees, competitors, and industry analysts.
- They may access business information through public reports, press releases, or financial statements to gain insights into the company's operations, financial performance, and market position.

In conclusion, external users of business information play a crucial role in assessing a company's performance, making investment decisions, extending credit, and evaluating its overall financial health. The availability and transparency of reliable and accurate business information are essential for building trust and facilitating informed decision-making among these external users.