Section 97Q in The Companies (Indian Accounting Standards) Rules, 2015
97Q. As a consequence of issuance of Ind AS 115, Revenue from Contracts with Customers, paragraph AG21 is amended. An entity shall apply those amendments when it applies Ind AS 115.] [Inserted by Notification No. G.S.R. 310(E), dated 28.3.2018 (w.e.f. 16.2.2015).]
