Tax Audit Report – Revised Forms 3CA, 3CB & 3CD (AY 2017-18)
CBDT has amended clause 31 of the Tax Audit Report Form 3CD w.e.f. 19 Jul. 2017. Further, Forms 3CA, 3CB and 3CD of Tax Audit Reports were substantially amended w.e.f. …
Tag: ICDS
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 (applicable from AY 2017-18) along with Clarifications/ FAQs
CBDT had 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. Subsequently, Form …
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).
CBDT’s Revised ICDS 1 relating to Accounting Policies
CBDT's Revised "Income Computation and Disclosure Standard I (ICDS 1)" relating to accounting policies applicable from the AY 2017-18 (corresponding to AS-1 issued by the ICAI).