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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(1)(v) in The Companies (Indian Accounting Standards) Rules, 2015

(v)Notwithstanding clauses (i) to (iv), the holding, subsidiary, joint venture or associate companies of Scheduled commercial banks (excluding RRBs) would be required to prepare Ind AS based financial statements for accounting periods beginning from 1st April, 2018 onwards, with comparatives for the periods ending 31st March, 2018 or thereafter:]