Section 47A in The Companies (Indian Accounting Standards) Rules, 2015
47A. For share options and other share-based payment arrangements to which Ind AS 102, Share-based Payment, applies, the issue price referred to in paragraph 46 and the exercise price referred to in paragraph 47 shall include the fair value (measured in accordance with Ind AS 102) of any goods or services to be supplied to the entity in the future under the share option or other share-based payment arrangement.
