MCA vide Notification No. G.S.R. 463(E) dated 24th July, 2020 notified the Companies (Indian Accounting Standards) Amendment Rules, 2020, thereby amending the Rules of 2015 with effect from 24th July, 2020.
The said Notification can be accessed through the following link: MCA_Notif_GSR.463(E)_24.07.2020_Indian Accounting Standards Amendment Rules 2020