Section 113 in The Companies (Indian Accounting Standards) Rules, 2015
113. An entity shall disclose all of the following amounts for the reporting period unless those amounts are presented separately in the statement of profit and loss in accordance with other Standards:
(a)revenue recognised from contracts with customers, which the entity shall disclose separately from its other sources of revenue; and(b)any impairment losses recognised (in accordance with Ind AS 109) on any receivables or contract assets arising from an entity's contracts with customers, which the entity shall disclose separately from impairment losses from other contracts.Disaggregation of revenue
