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[Cites 0, Cited by 0] [Section 4(2A)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(2A)(ii) in The Companies (Indian Accounting Standards) Rules, 2015

(ii)The NBFCs meeting threshold for the first time as on 31st March, 2020 shall apply Ind AS for the financial year 2020-21 onwards and so on.]