Schedule III provides general instructions for preparation of Financial Statement of a company classified under Division I (Indian GAAP) and Division II & III (IndAS).
source https://www.caclubindia.com/articles/amendment-schedule-iii-division-i-igaap-companies-act-2013-44527.asp
source https://www.caclubindia.com/articles/amendment-schedule-iii-division-i-igaap-companies-act-2013-44527.asp
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