Section 150 in The Companies (Indian Accounting Standards) Rules, 2015
150. The information required by paragraph 149(c) and (d) can be disclosed by cross-reference to disclosures in another group entity's financial statements if:
(a)that group entity's financial statements separately identify and disclose the information required about the plan; and(b)that group entity's financial statements are available to users of the financial statements on the same terms as the financial statements of the entity and at the same time as, or earlier than, the financial statements of the entity.Disclosure requirements in other Ind ASs
