Section 138 in The Companies (Indian Accounting Standards) Rules, 2015
138. An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements:
(a)the domicile and legal form of the entity, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office);(b)a description of the nature of the entity's operations and its principal activities;(c)the name of the parent and the ultimate parent of the group; and(d)if it is a limited life entity, information regarding the length of its life.[Transition and Effective Date
