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of <h1>New Accounting Standards Specified by Central Government Under Companies (Accounting Standards) Rules, 2021, Effective April 1, 2021.</h1> The Central Government specifies Accounting Standards 1 to 5, 7, and 9 to 29, as recommended by the Institute of Chartered Accountants of India, under the Companies (Accounting Standards) Rules, 2021. These standards are detailed in the Annexure to these rules and are applicable to accounting periods starting on or after April 1, 2021.
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