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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(2)(ii) in The Companies (Indian Accounting Standards) Rules, 2015

(ii)The companies meeting threshold for the first time as on 31st March, 2018 shall apply Ind AS for the financial year 2018-19 onwards and so on.