Section 64M in The Companies (Indian Accounting Standards) Rules, 2015
64M. Ind AS 116 amended paragraphs 14, 17, B32 and B42, deleted paragraphs B28-B30 and their related heading and added paragraphs 28A-28B and their related heading. An entity shall apply those amendments when it applies Ind AS 116.] [Inserted by Notification No. G.S.R. 273(E), dated 30.3.2019 (w.e.f. 16.2.2015).]
