Leaseback accounting: seller lessees must allocate gains and determine lease payments to exclude amounts attributable to retained use. The amendment inserts paragraph 102A requiring seller lessees to apply paragraphs 29-35 to the right of use asset and paragraphs 36-46 to the lease liability for leasebacks, and to determine lease payments or revised lease payments so that no recognised gain or loss relates to the right of use retained; gains or losses on lease terminations remain recognised under paragraph 46(a). The amendments mandate retrospective application per Ind AS 8, set the date of initial application at the start of the first annual reporting period of adoption, and take effect for annual periods beginning on or after 1 April 2024.