Revised Forms 3CA, 3CB, 3CD: Tax Audit Report FY 2017-18/ AY 2018-19
CBDT has notified revised Tax Audit Report Forms (3CA, 3CB, 3CD) from time to time. On 20 July 2018, Form 3CD has been further revised (applicable from 20 Aug. …
Tag: ICDS
ICAI’s Technical Guide on Income Computation and Disclosure Standards (ICDS)
The Direct Taxes Committee of ICAI has published a "Technical Guide on Income Computation and Disclosure Standards (ICDS) - First Edition July, 2017", in view of the fact that 10 Nos. …
CBDT’s Revised ICDS (applicable from AY 2017-18) along with Clarifications/ FAQs
CBDT has notified revised ICDS (I to X) applicable from FY/ PY 2016-17 (AY 2017-18) excluding the cases of Individuals and HUF not subject to Tax audit. Also, Form …
CBDT’s Draft ICDS 11 on “Real Estate Transactions”
The CBDT has issued draft Income Computation and Disclosure Standard XI (ICDS 11) on "Real Estate Transactions" for comments/ suggestions from stakeholders. The scope of this ICDS shall be …
CBDT’s Revised ICDS 10 relating to Provisions, Contingent Liabilities and Assets
CBDT's Revised "Income Computation and Disclosure Standard X (ICDS 10)" relating to Provisions, Contingent Liabilities and Contingent Assets applicable from the AY 2017-18 (corresponding to AS-29 issued by the …
CBDT’s Revised ICDS 9 relating to Borrowing Costs
CBDT's Revised "Income Computation and Disclosure Standard IX (ICDS 9)" relating to Borrowing Costs applicable from the AY 2017-18 (corresponding to AS-16 issued by the ICAI).
CBDT’s Revised ICDS 8 relating to Securities
CBDT's Revised "Income Computation and Disclosure Standard VIII (ICDS 8)" relating to Securities applicable from the AY 2017-18 (corresponding to AS-13 issued by the ICAI).
CBDT’s Revised ICDS 7 relating to Government Grants
CBDT's Revised "Income Computation and Disclosure Standard VII (ICDS 7)" relating to Government Grants applicable from the AY 2017-18 (corresponding to AS-12 issued by the ICAI).
CBDT’s Revised ICDS 6 relating to Effects of Changes in Foreign Exchange Rates
CBDT's Revised "Income Computation and Disclosure Standard VI (ICDS 6)" relating to Effects of Changes in Foreign Exchange Rates applicable from the AY 2017-18 (corresponding to AS-11 issued by …
CBDT’s Revised ICDS 5 relating to Tangible Fixed Assets
CBDT's Revised "Income Computation and Disclosure Standard V (ICDS 5)" relating to Tangible Fixed Assets applicable from the AY 2017-18 (corresponding to AS-10 issued by the ICAI).