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Which is the date of notification for the Companies (Accounting Standards) Rules 2021?
A30 March 2021
B1 October 2021
C1 April 2021
D23 June 2021
Answer & Solution
Correct answer: D. 23 June 2021
1. Step 1: MCA notified the Rules on 23 June 2021.
2. Step 2: They replaced the 2016 amended rules.
3. Step 3: Hence (B).
_Source: ICAI BoS CA Inter Paper 1, Ch 3 "Applicability of Accounting Standards"_