ICAI has issued a clarification for same on 25 Jan 2018. Ind-AS is not applicable to major parts of the syllabus but the same is applicable wherever chapter specifically related to any of the
Please refer for complete notification from ICAI: https://www.caclubindia.com/news/applicability-of-ind-as-for-final-exams-under-old-course-16567.asp
CAclubindia
