IndAS-102 Share-based Payment-MCA Notification dated 17/03/2017 Companies (Indian Accounting Standards) (Amendment) Rules 2017 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 17th March, 2017 G.S.R. 258(E).—In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013) and sub-section (1)