Section 55A in The Companies (Indian Accounting Standards) Rules, 2015
55A. [ When an entity presents subtotals in accordance with paragraph 55, those subtotals shall:
(a)be comprised of line items made up of amounts recognized and measured in accordance with Ind AS;(b)be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable;(c)be consistent from period to period, in accordance with paragraph 45; and(d)not be displayed with more prominence than the subtotals and totals required in Ind AS for the balance sheet.]
