What is the cah flow statement as no, is it 3 or 7?

what is the cah flow statement AS no, is it 3 or 7?

In this link https://www.icai.org/post.H T M L?post_id=7543, I found that Cash Flow Statement marked as 7. Which one is correct?

Replies (1)

IT IS AS-3

AS-7 is on Accounting for Construction Contracts

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