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Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks which are subsidiaries of Corporates -reg.

Companies Law - 10/2017 - Dated:- 13-9-2017 - General Circular No. 10/2017 F. No, 01/01/2009-CL-V (Pt.IV) Government of India Ministry of Corporate Affairs 5th Floor, A Wing, Shastri Bhawan, Dr. R.P. Road, New Delhi - 110001 Dated:- 13th September, 2 .....

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es (Indian Accounting Standards) Rules, 2015. Some stakeholders have sought clarifications with regard to implementation of Ind AS wherein the holding company has Payment Banks or Small Finance Banks as its subsidiaries. 2. The matter has been examin .....

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