Section 135(a) in The Companies (Indian Accounting Standards) Rules, 2015
(a)qualitative information about its objectives, policies and processes for managing capital, including:(i)a description of what it manages as capital;(ii)when an entity is subject to externally imposed capital requirements, the nature of those requirements and how those requirements are incorporated into the management of capital; and(iii)how it is meeting its objectives for managing capital.
