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Accounting Standards Rules Rule 1
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The Companies (Accounting Standards) Rules, 2021

Rule 1 Short title and commencement

Chapter
I · Accounting Standards
Text as on
14 August 2026
1. Short title and commencement.- (1) These rules may be called the Companies (Accounting Standards) Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.