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] [Section 44CC] [Entire Act] Union of India - Subsection Section 44CC(b) in The Companies (Indian Accounting Standards) Rules, 2015 (b)treat as a separate class or classes those financial instruments outside the scope of this Ind AS.