Section 145 in The Companies (Indian Accounting Standards) Rules, 2015
145. An entity shall disclose:
(a)a sensitivity analysis for each significant actuarial assumption (as disclosed under paragraph 144) as of the end of the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably possible at that date.(b)the methods and assumptions used in preparing the sensitivity analyses required by (a) and the limitations of those methods.(c)changes from the previous period in the methods and assumptions used in preparing the sensitivity analyses, and the reasons for such changes.
