Section 81B in The Companies (Indian Accounting Standards) Rules, 2015
81B. An entity shall present the following items, in addition to the profit or loss and other comprehensive income sections, as allocation of profit or loss and other comprehensive income for the period:
(a)profit or loss for the period attributable to:(i)non-controlling interests, and(ii)owners of the parent.(b)comprehensive income for the period attributable to:(i)non-controlling interests, and(ii)owners of the parent.Information to be presented in the profit or loss section of the statement of profit and loss
