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Union of India - Section

Section 4 in The Companies (Accounting Standards) Rules, 2006

4. Obligation to comply with the Accounting Standards.

(1)Every company and its auditor(s) shall comply with the Accounting Standards in the manner specified in Annexure to these rules.
(2)The Accounting Standards shall be applied in the preparation of [* * *] [Omitted 'General Purpose' by Notification No. G.S.R. 364(E), dated 30.3.2016 (w.e.f. 7.12.2006).] Financial Statements.