Law Relating To Income Computation & Disclosure Standards - ICDS

Author: CA. Srinivasan Anand G.

Year: 2022

This book explains every provision of Income Computation & Disclosure Standards (ICDS) in light of the Relevant Legal Provisions along with the following:

• Case Laws
• CBDT Circulars
• ICAI’s Views
• Case Studies
• Illustrations

The Present Publication is the 5^th Edition, authored by CA Srinivasan Anand G. The law stated in this book is amended by the Finance Act 2022, with the following noteworthy features:

• [Applicability of ICDS] including scope exclusions, have been explained in detail
• [Application Guide for ICDS] is given in this book
• [ICDS vs AS/Ind AS] This book covers the differences between the requirements of every ICDS and corresponding AS/Ind AS
• [Tax Audit Report in Form 3CD] impacted by ICDS has also been discussed
• [ICDS-wise Alphabetical Table of Cases] is given at the start of the book
• [Alphabetical Reckoner to ICDSs] are provided for ease of reference

Tags: #ICDS