To enable option for IND-AS BS and IND-AS P&L, please follow the steps provided below.
Open the Income Tax software - Go to Transactions → Company Information option given in the menu bar
Click on Company Nature button
Check mark on “Are you liable to prepare financial statements in companies to INA AS?” option
Now, to enter the detail for Balance sheet IND-AS and Profit & Loss IND-AS
Go to Transactions → General information /BS/P&L
IND-AS BS and IND-AS P&L Format will get enabled.