Section 12 in The Companies (Indian Accounting Standards) Rules, 2015
12. This Ind AS establishes two categories of exceptions to the principle that an entity's opening Ind AS Balance Sheet shall comply with each Ind AS:
(a)paragraphs 14-17 and Appendix B prohibit retrospective application of some aspects of other Ind ASs.(b)Appendices C-D grant exemptions from some requirements of other Ind ASs.Exceptions to the retrospective application of other Ind ASs
