DRAFT INCOME COMPUTATION AND DISCLOSURE STANDARDS …

Department of Revenue Central Board of Direct Taxes January 2015. Income Computation and Disclosure Standard [ICDS] Accounting Policies Preamble This Income Computation and Disclosure Standard is applicable for computation of income chargeable under the head “Profits and gains of business or profession” or “Income from other sources” and not for the purpose of maintenance of books of … ................
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