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    <description>The Order inserts a proviso in section 133 permitting the Central Government to prescribe Accounting Standards or addenda as recommended by the Institute of Chartered Accountants of India, after consultation with and examination of recommendations from the National Advisory Committee on Accounting Standards, until the National Financial Reporting Authority is constituted; it is deemed effective from 1st April, 2015 and issued under section 470 to remove difficulties.</description>
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