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Ind AS Rules Rule 1
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The Companies (Indian Accounting Standards) Rules, 2015

Rule 1 Short title and commencement

Chapter
I · Applicability of Indian Accounting Standards
Text as on
14 August 2026
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.