Section 41G in The Companies (Indian Accounting Standards) Rules, 2015
41G. As a consequence of issuance of Ind AS 115, Revenue from Contracts with Customers, paragraphs 4(a) and (c), B7(b), B18(h) and B21 are 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).]
