Accounting Standards Applicability to Non Corporate Assessee

No, Madam
Ind AS is applicable to only corporate listed on stock exchange (i.e Listed Company ) or having Net worth greater than or equal to Rs. 250 crore.

In all other cases, Accounting standard is still applicable.

So, for all Non corporate assessee's like Proprietorship, Partnership firm, LLP and Company having net worth less than 250 crores, Accounting standard are applicable, it's not obsolete/scrapped/removed.

Thanks

Welcome............

Sagar do u have any document on latest AS applicable to non corporates