Section 161 in The Companies (Indian Accounting Standards) Rules, 2015
161. The form of the employee benefit does not determine whether it is provided in exchange for service or in exchange for termination of the employee's employment. Termination benefits are typically lump sum payments, but sometimes also include:
(a)enhancement of post-employment benefits, either indirectly through an employee benefit plan or directly.(b)salary until the end of a specified notice period if the employee renders no further service that provides economic benefits to the entity.
