Securities And Exchange Board Of India - Subsection
Section 53(b) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(b)cash flow statement presented only under the indirect method as prescribed in Accounting Standard-3/ Indian Accounting Standard 7, mandated under Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or by the Institute of Chartered Accountants of India, whichever is applicable;
