Agree with Mr. Pankaj. Every country had to adopt IFRS. we did not adopt IFRS as -is, instead we converged it. Took some of the features of IFRS and created Ind AS.
I have started a video series on my youtube channel where I am uploading videos explaining the differece between different AS and their corresponding Ind Below are some videos link -
Difference in AS & Ind AS - AS 16 vs Ind AS 23 (Borrowing Costs)
https://youtu.be/hhAJnysdgng
Difference in AS and Ind AS - AS 2 vs Ind AS 2
https://youtu.be/DowstExpNio
Difference in AS & Ind AS - AS 3 vs Ind AS 7 Cash Flow)
https://youtu.be/zVt11LkogNI
You can check other videos as well on my channel.
I hope these videos will be helpful for you.
Please let me know if you have any queries.
Regards,
Gopal Somani