Ind As Applicability - unlisted public company

Ind as query
If the company networth exceeds 250 cr then on or before 31.03.2022 then it is applicable in which year from

1) 31 march 2023
2) 31 march 22 standalone

3) combine data 31 march 21 and 22

Its a unlisted public company

Ind as applicability?

please provide with the notification as well?

thanks in advance