Section 82A(b) in The Companies (Indian Accounting Standards) Rules, 2015
(b)the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, in accordance with other Ind ASs:(i)will not be reclassified subsequently to profit or loss; and(ii)will be reclassified subsequently to profit or loss when specific conditions are met.]
