Question: when did ministry of corporate affairs issue ind as
[{'answer': '1977', 'provenance': [{'wikipedia_id': '31034833', 'title': 'Indian Accounting Standards', 'start_paragraph_id': 1, 'start_character': 221, 'end_paragraph_id': 1, 'end_character': 225, 'bleu_score': 1.0, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '31034833', 'title': 'Indian Accounting Standards', 'start_paragraph_id': 1, 'start_character': 0, 'end_paragraph_id': 1, 'end_character': 462, 'bleu_score': 0.9328730072843131, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 10443398914266111802}, 'section': 'Section::::Abstract.'}]}]