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 122A] [Entire Act] Union of India - Subsection Section 122A(b) in The Companies (Indian Accounting Standards) Rules, 2015 (b)the discount rate used to remeasure the net defined benefit liability (asset) in accordance with paragraph 99(b).