Section 156 in The Companies (Indian Accounting Standards) Rules, 2015
156. For other long-term employee benefits, an entity shall recognise the net total of the following amounts in profit or loss, except to the extent that another Ind AS requires or permits their inclusion in the cost of an asset:
[(a) service cost (see paragraphs 66-112 and paragraph 122A);] [Substituted by Notification No. G.S.R. 274(E), dated 30.3.2019 (w.e.f. 16.2.2015).](b)net interest on the net defined benefit liability (asset) (see paragraphs 123-126); and(c)remeasurements of the net defined benefit liability (asset) (see paragraphs 127-130).
