Tag: ICDS
CBDT has notified revised Tax Audit Report Forms (3CA, 3CB, 3CD) from time to time. On 20/07/2018, Form 3CD has been further revised (applicable w.e.f. 20/08/2018) expanding scope 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. ICDS notified by CBDT on …
CBDT notifies the revised ICDS (I to X) applicable from FY 2016-17 (AY 2017-18) excluding the cases of Individuals and HUF not subject to Tax audit. Also issues draft …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-10 corresponding to AS-29 of ICAI, for provisions, contingent liabilities and contingent assets of an enterprise. Preamble This Income Computation and Disclosure …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-9 corresponding to AS-16 of ICAI, for treatment of borrowing costs by an enterprise. Preamble This Income Computation and Disclosure Standard is …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-8 corresponding to AS-13 of ICAI, for transactions relating to securities held as stock-in-trade of an enterprise. Preamble This Income Computation and …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-7 corresponding to AS-12 of ICAI, for treatment of Government grants by an enterprise, including subsidies, cash incentives, duty drawbacks, waiver, concessions, …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-6 corresponding to AS-11 of ICAI, for treatment of forex transactions, forward forex contracts, etc., to reflect the effect of changes in …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-5 corresponding to AS-10 of ICAI, for treatment of tangible fixed assets in the books of account of an enterprise. Preamble This …
CBDT’s revised Income Computation and Disclosure Standard (ICDS)-1 corresponding to AS-1 of ICAI, for adoption and disclosure of significant accounting policies by an enterprise. Preamble This Income Computation and …
