Suggested link	Volume	Query_No	Finalized_Date
Accounting treatment of subsequent expenditure as per Ind AS 16, ‘Property, Plant and Equipment’.	43	1	22/03/2023
Classification of Lease Receivables.	43	2	22/03/2023
Treatment of Government Grant under AS framework.	43	3	06/04/2023
Presentation of standby, stoppage and allied costs incurred during force majeure in the project in the Statement of Profit and Loss.	43	4	11/04/2023
Accounting treatment of revenue on conversion of leasehold land to freehold land under Ind AS framework.	43	5	11/04/2023
Accounting treatment of Spectrum Charges, Project Promotion Expenses, and Research & Development Expenditure incurred for construction of High Speed Rail Project by the Company, under Ind AS framework.	43	6	11/04/2023
Accounting treatment of Concession Agreement under AS framework.	43	7	20/04/2023
Residual Value of Natural Gas/ LPG Transmission Pipeline under Ind AS framework.	43	8	20/04/2023
Accounting for interest income earned on fixed deposits (FD) made out of Qualified Institutional Placement (QIP) funds and QIP issue expenses, under Ind AS framework.	43	9	20/04/2023
Accounting for CSR Expenditure under AS framework.	43	10	20/04/2023
Presentation of amounts received under Channel Financing Facility as per the requirements of Schedule III to the Companies Act, 2013.	43	11	20/04/2023
Accounting treatment of similar leasehold assets held by parent and subsidiary company with different functional currencies and consolidation thereof under Ind AS framework.	43	12	20/04/2023
Recognition of Leased Project Assets as Identified Assets as per Ind AS 116.	43	13	08/05/2023
Accounting treatment of other income (Bank Interest on Funds invested out of advance received from Ministry of Railways (MoR) termed as External Aided Project (EAP)) under Ind AS framework.	43	14	08/05/2023
Classification/Presentation of amount paid for acquisition of Land as Inventory or Advance under Ind AS framework.	43	15	08/05/2023
Presentation of Trade Receivables realised by way of discounting of bills in the Financial Statements under Ind AS framework.	43	16	08/05/2023
Presentation of financials of Capital Redemption and Annuity Certain (CRAC) Business, in the financials of the Corporation.	43	17	19/05/2023
Presentation of financials of the schemes and funds sponsored by the Government of India (GoI) and managed by the Corporation in its financial statements.	43	18	26/06/2023
Presentation of interest payable and depreciation for earlier years in the Statement of Profit and Loss.	43	19	11/07/2023
Accounting treatment and disclosure of Debit Balance of Capital Reserve arising on merger.	43	20	11/07/2023
Foreign Exchange fluctuation applicability in the books of the Company.	43	21	11/07/2023
Accounting treatment for Energy Service Project under Ind AS framework.	43	22	31/07/2023
Accounting treatment of pre-project expenses for which fund approval is pending under Ind AS framework.	43	23	31/07/2023
Accounting and disclosure of Promoter Investment in another company (having 4.05% equity) under Ind AS framework.	43	24	29/08/2023
Revenue recognition in case of a Mortgage Guarantee Company under Ind AS framework.	43	25	29/08/2023