Section 64K in The Companies (Indian Accounting Standards) Rules, 2015
64K. As a consequence of issuance of Ind AS 115, paragraph 56 has been amended. An entity shall follow the amendment 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).]
