Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 19B] [Entire Act] Union of India - Subsection Section 19B(b) in The Companies (Indian Accounting Standards) Rules, 2015 (b)the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary; and