Closing of financial year 19-20

It is IAS 1 and IFRS 10. You have to use only these guideline in the preparation of financial statements and INDAS is the same I believe. Try mca.gov.in for further clarity, if not, try your material because there are changes to some standards like Leases, Construction contracts, and amendments to depreciation and amortisation. Like this, there are countable changes in many standards, and it is not an easy job to identify or expound online. 

Ok, I probably think what you are looking for is closing accounts. Follow this link, it is easy to comprehend accounts closing procedure: https://corporatefinanceinstitute.com/resources/knowledge/accounting/closing-entry/

Next, there are other websites for further help if you google ‘closing accounting entries’ or similar key words.