Section 52 in The Companies (Indian Accounting Standards) Rules, 2015
52. [ If the information required to be disclosed by this Standard does not satisfy the principles in paragraphs 44, 46 and 50, the entity shall disclose such additional information as is necessary to satisfy them. For example, if an entity has classified any share-based payment transactions as equity-settled in accordance with paragraph 33F, the entity shall disclose an estimate of the amount that it expects to transfer to the tax authority to settle the employee's tax obligation when it is necessary to inform users about the future cash flow effects associated with the share-based payment arrangement.] [Substituted by Notification No. G.S.R. 258(E), dated 17.3.2017 (w.e.f. 16.2.2015).]
