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 24C(2)] [Section 24C] [Entire Act] Union of India - Subsection Section 24C(2)(a) in THE FINANCE ACT, 2021 (a)in the preparation of the annual accounts, the standards referred to in section 24B were followed, along with proper explanation relating to material departures;