Statement of changes in equity

The addition of words 'if applicable' with statement of change in equity requirement suggests that the same will apply only under Ind-AS.
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ICAI has issued exposure draft for revision of existing AS-1 and the objective of revision states that, “revision of the existing AS 1 does not contain various requirements included in Ind AS 1 such as the concepts of…..statement of changes in equity…..”. Refer to page 25 of this -> link
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Para 10 of Ind-AS 1, Presentation of Financial Statements, states that financial statements will include statement of change in equity. Para 106 of Ind-AS 1 mentions the information to be presented in such statement. [Download the standards]
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Ind-AS is not applicable to every entity but to a certain class of entities. MCA has notified Ind-AS [i.e. Companies (Indian Accounting Standards) Rules 2015], w.e.f. 01.04.2015. To know the implementation roadmap, refer to rule 4 in the notification -> link