Section 24(c) in The Companies (Indian Accounting Standards) Rules, 2015
(c)if the entity recognized or reversed any impairment losses for the first time in preparing its opening Ind AS Balance Sheet, the disclosures that Ind AS 36, Impairment of Assets, would have required if the entity had recognized those impairment losses or reversals in the period beginning with the date of transition to Ind ASs.
