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<h1>Indian Accounting Standards Rules, 2015, established under Sections 133 & 469 of Companies Act, 2013, effective April 1, 2015.</h1> The Companies (Indian Accounting Standards) Rules, 2015, were established by the Central Government under the authority of section 133 and section 469 of the Companies Act, 2013, and section 210A of the Companies Act, 1956. These rules were formulated in consultation with the National Advisory Committee on Accounting Standards. The notification was issued by the Ministry of Corporate Affairs and published in the Gazette of India. The rules are set to be effective from April 1, 2015, and provide a framework for Indian Accounting Standards applicable to companies.