Section 149 in The Companies (Indian Accounting Standards) Rules, 2015
149. If an entity participates in a defined benefit plan that shares risks between entities under common control, it shall disclose:
(a)the contractual agreement or stated policy for charging the net defined benefit cost or the fact that there is no such policy.(b)the policy for determining the contribution to be paid by the entity.(c)if the entity accounts for an allocation of the net defined benefit cost as noted in paragraph 41, all the information about the plan as a whole required by paragraphs 135-147.(d)if the entity accounts for the contribution payable for the period as noted in paragraph 41, the information about the plan as a whole required by paragraphs 135-137, 139, 142-144 and 147(a) and (b).
