MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, 16th February, 2015
G.S.R. 111(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, namely:-
1. Short title and commencement.-(1) These rules may be called the Companies (Indian Accounting Standards) Rules, 2015.
(2) They shall come into force on the 1st day of April, 2015.