Section 126AA in The Companies (Indian Accounting Standards) Rules, 2015
126AA. An entity shall reconcile the amount of revenue recognised in the statement of profit and loss with the contracted price showing separately each of the adjustments made to the contract price, for example, on account of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, etc., specifying the nature and amount of each such adjustment separately.
Assets recognised from the costs to obtain or fulfil a contract with a customer
