Ifrs

India is not exactly implementing IFRS. But it is converging with IFRS, which were named as IndAS. All these standards can be downloaded from below MCA link:

https://mca.gov.in/Ministry/accounting_standards.html

ya ya the same.....the converged IFRSs

are these named as INDIAN ACCOUNTING STANDARDS instead IFRS ?

Yes. However, even a single IndAS has not been notified yet by the NACAS. You may find the draft at:-

https://www.icai.org/post.html?post_id=7543

ok.....well ...are these standards in addition to ASs or whether only these are applicable to any company....

Till now, IndAS are not applicable on any company. They are applied only after notification by NACAS and NACAS has not notified them yet. The Accounting standard will remain in force as Framework of IndAS provided that it will not applied on Small companies, Proprietorship and partnership.

give me brief introduction regarding nacas 

National Advisory Committee of A/cing Stds......is NACAS

Established in 1977... Its the link between our Institute (ICAI) and MCA (Govt.)

For more info...

Google is always there...;)

whats difference between AS and IndAS