Section 39X in The Companies (Indian Accounting Standards) Rules, 2015
39X. As a consequence of issuance of Ind AS 115, Revenue from Contracts with Customers, paragraphs D1(m),(u), D22 and heading after paragraph D33 are amended, paragraphs D34-D35 are added and earlier paragraph D36 in context of `Transfer of assets from customers' is deleted. An entity shall apply those amendments when it applies Ind AS 115.
