MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 17th March, 2017
G.S.R. 258(E).—In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013) and sub-section (1) of section 210A of the Companies Act, 1956 (1 of 1956), the Central Government, in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following rules further to amend the Companies (Indian Accounting Standards) Rules, 2015, namely:—
1. Short title and commencement.-
(1) These rules may be called the Companies (Indian Accounting Standards) (Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of April, 2017.
2. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)” in “Indian Accounting Standard (Ind AS) 102, Share-based Payment”, –
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