Section 29 in The Companies (Accounting Standards) Rules, 2006
29. The cash flows associated with extraordinary items are disclosed separately as arising from operating, infesting or financing activities in the cash flow statement, to enable users to understand their nature and effect on the present and future cash flows of the enterprise. These disclosures are in addition to the separate disclosures of the nature and amount of extraordinary items required by Accounting Standard (AS) 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies.
