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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(1)(i) in The Companies (Indian Accounting Standards) Rules, 2015

(i)[any company and its holding, subsidiary, joint venture or associate company] [Substituted by Notification No. G.S.R. 365(E), dated 30.3.2016 (w.e.f. 16.2.2015).] may comply with the Indian Accounting Standards (Ind AS) for financial statements for accounting periods beginning on or after 1st April, 2015, with the comparatives for the periods ending on 31st March, 2015, or thereafter;