Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 24A] [Entire Act] Union of India - Subsection Section 24A(c) in The Companies (Indian Accounting Standards) Rules, 2015 (c)the change in fair value of the hedging instrument used as the basis for recognising hedge ineffectiveness for the period; and