Section 3A in The Companies (Indian Accounting Standards) Rules, 2015
3A. A share-based payment transaction may be settled by another group entity (or a shareholder of any group entity) on behalf of the entity receiving or acquiring the goods or services. Paragraph 2 also applies to an entity that,
(a)receives goods or services when another entity in the same group (or a shareholder of any group entity) has the obligation to settle the share-based payment transaction, or(b)has an obligation to settle a share-based payment transaction when another entity in the same group receives the goods or services,unless the transaction is clearly for a purpose other than payment for goods or services supplied to the entity receiving them.
