Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] Union of India - Section Section 96 in The Companies (Indian Accounting Standards) Rules, 2015 96. If an entity makes an accounting policy decision to use the exception in paragraph 48, it shall disclose that fact.
