Tag: 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 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. Also, Form …
CBDT notified on 29 Sept. 2016 revision in Tax Audit Report Form 3CD for ICDS Reporting Adjustments applicable from 1 Apr. 2017 (i.e. AY 2017-18), followed with amendment on …
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 "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 "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 "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 "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 "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 "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).