Section 35H(b) in The Companies (Indian Accounting Standards) Rules, 2015
(b)the loss allowance measured at an amount equal to lifetime expected credit losses for:(i)financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;(ii)financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and(iii)trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with paragraph 5.5.15 of Ind AS 109.
