Companies (Accounting Standards) Rules notified in 2021 superseded the rules of which year?

1. Step 1: Per Ch 1 cross-reference, the 2016 rules were superseded by the 2021 rules. 2. Step 2: 2016 Rules amended on 30 March 2016 → replaced by Rules dated 23 June 2021. 3. Step 3: Hence (C). _Source: ICAI BoS CA Inter Paper 1, Ch 3 "Applicability of Accounting Standards"_