Changes in IGAAP Reporting Framework by MCA w.e.f 1st April 2021

Ministry of Corporate Affairs (has made certain changes in financial reporting framework prescribed under Division I of the Schedule III to the Companies Act, 2013 through notification dated March 24, 2021. These changes are applicable with effect from April 1, 2021.

source https://www.caclubindia.com/articles/changes-igaap-reporting-framework-by-mca-wef-1st-april-2021-44911.asp