Section 47(c) in The Companies (Indian Accounting Standards) Rules, 2015
(c)for share-based payment arrangements that were modified during the period:(i)an explanation of those modifications;(ii)the incremental fair value granted (as a result of those modifications); and(iii)information on how the incremental fair value granted was measured, consistently with the requirements set out in (a) and (b) above, where applicable.
