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Law Relating To Income Computation & Disclosure Standards - ICDS

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Original price Rs. 1,695.00
Current price Rs. 1,356.00

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 5th 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

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