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 113] [Entire Act] Union of India - Subsection Section 113(a) in The Companies (Indian Accounting Standards) Rules, 2015 (a)revenue recognised from contracts with customers, which the entity shall disclose separately from its other sources of revenue; and