Taxmann's Law Relating to Income Computation & Disclosure Standards by Taxmann

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Contents

I-7

ICDS Ready Reckoner to transactions, incomes, expenses, assets & liabilities

I-35

Ready Reckoner of ICDS - Applicability to various clauses of Form No. 3CD

I-56

List of Cases

I-63 1

2 % 4 0 ! ( # 2 % 4 0 ! ( # 2 % 4 0 ! ( # 2 % 4 0 ! ( # 2 % 4 0 ! ( #

2 % 4 0 ! ( #

INTRODUCTION ICDS-I (REVISED) - ACCOUNTING POLICIES ICDS-II (REVISED) - VALUATION OF INVENTORIES ICDS-III (REVISED) - CONSTRUCTION CONTRACTS ICDS-IV (REVISED) - REVENUE RECOGNITION ICDS-V (REVISED) - TANGIBLE FIXED ASSETS

2 % 4 0 ! ( #

ICDS-VI (REVISED) - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES

34 82 173 255 330

2 % 4 0 ! ( #

ICDS-IX (REVISED) - BORROWING COSTS

402 440 490 514

ICDS-X (REVISED) - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

547

ICDS-VII (REVISED) - GOVERNMENT GRANTS ICDS-VIII (REVISED) - SECURITIES

APPENDICES 8 ) $ . % 0 0 ! 8 ) $ . % 0 0 !

NOTIFICATION RESCINDING INCOME COMPUTATION AND DISCLOSURE STANDARDS

8 ) $ . % 0 0 !

INCOME COMPUTATION AND DISCLOSURE STANDARDS RELEVANT SECTIONS OF INCOME-TAX ACT, 1961

I-5

589 590 622

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I-6 % ' ! 0

8 ) $ . % 0 0 ! 8 ) $ . % 0 0 ! 8 ) $ . % 0 0 !

TESTS FOR DISTINCTION BETWEEN SHARES HELD AS STOCK-IN-TRADE AND SHARES HELD AS INVESTMENT

625

DISTINCTION BETWEEN SHARES HELD AS STOCKIN-TRADE AND SHARES HELD AS INVESTMENTS TESTS FOR SUCH A DISTINCTION

628

ISSUE OF TAXABILITY OF SURPLUS ON SALE OF SHARES AND SECURITIES - CAPITAL GAINS OR BUSINESS INCOME - INSTRUCTIONS IN ORDER TO REDUCE LITIGATION

631

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I-5 Chapter-heads

ICDS Ready Reckoner to transactions, incomes, expenses, assets & liabilities

I-35 Ready Reckoner of ICDS - Applicability to various clauses of Form No. 3CD

I-56 List of Cases

I-63 INTRODUCTION

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436

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454 i.e.

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7.2-2

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438

ICDS-VII (REVISED) - GOVERNMENT GRANTS

457

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7.19

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508

8.12-1

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8.11

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8.9

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8.7-3

501 8.7-1

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497 i.e.

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496 8.4-2

494 8.4

8.4-1

493 8.3

491 8.2

493 8.2-1

490 8.1

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I-29

ICDS-VIII (REVISED) - SECURITIES

3 4 . % 4 . / #

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519 9.3-1

515 9.2

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516 9.3

514 9.1

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513 8.19

512 8.17

512 8.18

512 8.16

511 8.14

512 8.15

510 8.13

509 8.12-2

I-30

ICDS-IX (REVISED) - BORROWING COSTS

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550

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10.4-2

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10.4

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10.2

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550

10.3

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10.1

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546

9.17

540 v.

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541 9.16

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535 9.12

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I-31

ICDS-X (REVISED) - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

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10.13-10

E NR I O SF L E L I B B G YN T I I C D I N R T E C EP L SS E A E FWT O A TNR C OF EI F T I PA R SC A E I T L R P N NP I I N TAO N HI EC S I I MH V TW E S R UFR J OO D TF AC # FE F I 2 P R S% A E # 4R

10.13-11

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10.13-12

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577

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577

10.14

576

10.13-9

576 10.13-7

575 10.13-5

576

10.13-8

575 10.13-6

574 10.13-4

574 10.13-3

572 10.13

574 10.13-2

573 10.13-1

572 10.12

570 10.10-2

571 10.11

566 10.10-1

557

10.8 10.6

558 10.10

556

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I-32

576

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10.18

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581 582

10.18-1

583

10.18-2

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584

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580

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579

585

APPENDICES 8 ) $ . % 0 0 ! 8 ) $ . % 0 0 !

NOTIFICATION RESCINDING INCOME COMPUTATION AND DISCLOSURE STANDARDS

8 ) $ . % 0 0 !

INCOME COMPUTATION AND DISCLOSURE STANDARDS

589

8 ) $ . % 0 0 ! 8 ) $ . % 0 0 ! 8 ) $ . % 0 0 !

RELEVANT SECTIONS OF INCOME-TAX ACT, 1961

590 622

TESTS FOR DISTINCTION BETWEEN SHARES HELD AS STOCK-IN-TRADE AND SHARES HELD AS INVESTMENT

625

DISTINCTION BETWEEN SHARES HELD AS STOCKIN-TRADE AND SHARES HELD AS INVESTMENTS TESTS FOR SUCH A DISTINCTION

628

ISSUE OF TAXABILITY OF SURPLUS ON SALE OF SHARES AND SECURITIES - CAPITAL GAINS OR BUSINESS INCOME - INSTRUCTIONS IN ORDER TO REDUCE LITIGATION

631

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TDGEHEN9 DFI STR NA NO R O COE A D H N E C ON O O N T ! H A I A S0 AIAI4P TYT N T T R H A A R D O T A N A MW I O F R SDU UT E ; A N C R DO A P D T D E O N O R 0OTSC O S I EA DWH T E EC CE UO SS I TC RI NS N CSH S NNEAB! HRMIA ODN T N P I E R O S S M OI R E AEHYL E S T OST I C N T S CC T O S A V I H ER EMTBR F O F O N RE T O H 9 B N A I UMYDP CAR E NS OS F! E N BE! T I O D D R DST P I T YAV O ECDWF OOO N SE NI MOCOEV OO A H H T UH L E " H N R L E H N R X T T N L CTO RTPE PT OT R # A E A E R Y I A L F A CETLN HTH A E MMM P C E M AODT Y D E W Y O G A I S C N E L M N C S T CB R R L WT NE NYI T ODN OO I TOA N S TTS TNE E EAII N ENCCL T = I N G U S T A O T A E C E M M A T C R UA SE L GE P N#T O M E P S TE ET H O NU MA A R N S =NNR CMSS SCO R T RE E NOD O CO FECF ; A S CA ECRDCTDN A O U S E ER S R DVHOS NBOO A HC S Y C H E F E N R I E E G T O C C GTPO V C R A TN I I GOAOI AE NN T G H EN T I F BAIDDF T I D V EC T EN R E D WN2C MN EN E NO/ RA I U EI UMA H R R R ES ) L ST T GT TD) HG E S G N I C C S C HT ) N E E H NC NSEWRIUEN T AI S E M OR P E L I I 3O TM RNB D0 S S B N N#TN$CAO = S S R SA O A N N G R #E-DAD CH EI E )T T O O O S U A E E = I T N ) C I E H E S E L T FSYS ACCFT AQH ! E Y PER A E B I T VNEOHOB L SV I S T PMT EOR T UE Y N EATNBOPE RL I E I T ADO2 ES COUTMH 4E B W I C E R D V MADACSEOT S U L R ) NYLCY ERL SCNT ADTIE) B ) A N R R E S T S TANOB AFB MAS HRT GP E O N I A U A CO S E N T O E 3 S CC AC 3 I YL 0 I E$ S CH O ; EE -$ C T R EE D A U S N S C ; # OH OPGS T# E R P ET RNT A SA E T E DSTR ) OIS L T ES S )H RS EOF I U N A T A E L S S N I E R T T I EA D RB O L S R PHXPOPO L H I O H L NT O R RTEMCMNC T $ A R F S T E I A ONNOFOSE OEHR H 4FIPT &I P CBS ICOCIPT )OW!S

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Trident Estate P. Ltd.

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ICDS-III (Revised) - CONSTRUCTION CONTRACTS 3.1 Introduction to ICDS-III (Revised)

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TDD SI SL SC ROEMDDEENT YYODO YDHI TR VB BBTE E C E O O N N H C N A E U T T & O H U H R E DDES SHLAA OTE OES B C T NT J T E I C L T = 3 L S T I E I O V ET ES H T S EP ER H T NHN P EN 7YCRADJ G U M E O U D M T UU E I O E P WR L UI BR I C M L R N R CCS2O S DTEAWPN COEW NO ; EES ) D S O C E C C S R O O W ; E M XXA)CI I L N E S R A O L I N L T L T EER)CHO N D T K E S E O T E O E L O A E C S L RO C R O3A POC V L I I ST SF MO N I UA OL OCWLP ST RT $NI T OUT ACRRWFN P UC C CY HP T LC UTTTEIEMMWDM W AER#WT N S B R O R E O RJO)OI OEO NNCE ADSU T O T C Y L O E L T A E T C SB R S L L O HU C SWXST CJ RL N I T ETA E A N A T O C T S A N P LT E R OPU IL P W G N C O T GONA FAR I OA C PDHE M N D E P E C T A C I S L NWEJ MT A OL OS N EXT I T O N N E C NC T E A A G T E ACS AE OAO MOBF M ON R H OA N O N S D O S T T I O S I C T I A A X O T T D RCNMI T T CPSQ OEOR R I CO L T T A T C S U T N NASH T M E E T O O T I S UNOAIENO CN R W GD I RONMHHII E)DOSDASPPT T S R I O T T C D S O N X E R SDYTRA T C F I S RN R E H P H E T NOIOBNOI PE = FRAEOAEAT S J O O H T S OTTH UFL O E T R E E O T M I D C T Y N CTIE R O EODBEE CAA MHRDL E A O U T D 2 U P N Z N RO OORMTCOAN CA S SWT I EO C U H H N $D O T S HE ENC NDRA D; T CAE EUF F NE E 4NEOCINE CSSN E YDR L N OXNM2ROE SCAEAPHUSEA A S E I O P S S C T E E S V E T W E E S R M A S T N N I PAH E U D A T S S I TUHE P E O L SOC E AR4 SMA SWCL EV S L T O PC SALWMCMAAOTP W ESO E I 3 R DT M I R EO E L CT AHR YERLTT NMBTF C T O T N N A O G S R L E U E N I V O A L E T L T = O L E U C KNOS EOA OR NNNRETB J L N O I C I O P O F WR WTC B OOCT HTSIRDDN WOMO E I N A S O R T A S I U N O E T S U S I PC OCECDDC R MAT ET WI UO HPB 4 D DCAG E E H F NT N EX N C !CNMNTUT OO E I F A C N N O T E S A R S H EU ENJ R)XC A TIUEENFOE A W I O T I E T C N L S M T V C EPSO TPPOXIOESES I R E F R U A I A EEOEU LOCENP T MAF ER AEA C C A 2ESCRXMWA E O O R E E AEI SIRTEO T BME H E R F H M S T D S Y T I N ) O E S C T HC I AS L I ) E E DO N N ) I RN T T EB NPO ) S DSO C S HOTA OCG T N S N I N S A 3SOWCEP H NIWC PNRST I I $A O JOEHVO DOI ETEHT R $ N L M C O O S E E S R E R L H H S L G U 4 OA I O #NIO ORDSERNHS OD HW I MF CCR T HWT )AHFFPAA2PI )

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Punarvasan Prakalp Ltd.

174 Para 3.2

3.2 Scope of ICDS-III (Revised)

3.2-1 ICDS-III (Revised) would not apply to projects executed by assessee on his own account

T U O H T I W S E S A E L E P Y T E L A S M R E T G N O L G N I D U L C N I D N AT L N FE O M SP T O O L L E P V FE O D EY L A N 3A

EE LG G E A VAR NO EI C DA T TE HRS T D RG I E N WST I DAP SAWA E O C S RSS A FKD EO NN L EGAA PNTL I E YY E GS T AA U EL L EWO A EH KS S I L B MS SU E E RI L E NC T I T I L L GI L M C A NA U C OF I I L R S GNC T A NOE N I MLM D UMEY L OSG C NCES N F I I E L I DOEI T NMPI L I R AO P C L A R FFE F O ET S SHA T T T R O NWO L I DP P T NS FN AS O E EMSK E L N A PI NA 3OL T

N WI OE RR A SH T I S N D UE D LI A V I I C D R E N MU MN A OT CU DO H NT AI LW A R I T O N H ET D I IW S E R S E FS O U O EH L A T S N E DD NN AE TP N E ED MN PI S OE L E S D VU N EO A $HL

E S 3 C E S I $ N T 2 A I # V T )S $ I T B 4 C U A 3S S E !C T V RI H O OM G I B R )O A ) S T E N E )O N R H 3C E U T $E M T F # C O N P U )O O R Y L T N D E V S A 3N E D R !E O RP D N E F A F ED H O S S T L L R G ! E I E N $ HW F I * WN S D N L T I S O A U A T I R T H B N T T C E A D G M SS N DN N I E N A S T A E E R N I R R O X G MTE E I E A T M T D F T O A A N O N S T I C U E S T L E I E N M R T S LA E P U A E O TEN N M L O R O O P E . I O O I V T L T T C E E I E Y S A V D CL I S E T NP U N Q D N APA C E I DAR O I ! 2 * LT U L E 'IH W E T H F 6O 4) c

S XGESI T R AI NA S S T S RS OE I H C ON CSC F GI O DOHER ECWUP E N S E N R E I T O V R V A I EF OT EI T R SR N DEEG 6E L H )I A O L T E C 3P R E ER $PF R #AOEE )ESHU BN W N SOOSE I E T V T DE S E C O OR R AO PA S E RS NGH UD FT AO PO R N GOTYE NGMR H I E F T O VW O N RL I UEF D OLSEE CATDS I CSlON AFOT G ROR O R P T OC A C F L EDI E N P SAMRD 3E I E SS N !R R T A F SEA N C O O I S D T S CNl E S E T EAO E T L E S P S UB RL I ON PP C NPEU M D R S V I UE NO R NA 0PR C I

S A S E I F I R A L C S3 R $ E P# O) L D E VN EA T DC E! T A E T H S T E LF A O ES R RNL E OOB I F S A DI C EVI O L lR P I T P P O TA NN E 3AB $VY #E LA )E CRM lES I R A C OS EF PE N SR O OE I T NHC S4A I S N ES R E A E S R HA T T EE TL S N DE EN H S AT E R SO PT T C TE Y !J L P O R RP E PA W L L S4A N/H !"S

ESYRLE A T L T O C L EN H A A R T GR S A S I R N E R E D E I N I LDE DS U A L NG E N I ' A U O R EB I SR E T YG @ H A BN CT A I S Y ND S H R T N OI L C E I I I A V P U T H I R I O T B T N W L L GSCE L O OAAVA T L E H CL OS D C EE T N R U W E S O E ST E I USEAI T LC NAKTP A EDASPS VNTEAN L R A EL A EA E R ODETT R R O NT SN@ E OR . S U T A EE EA O CF HCS T NEHC NE ARWU AL DT E DA SSI I E U AESU S R T M' GS I R F R SE PE EOR R LR T E E H A T F EET SD 4 T F I N R L N N O E @ U ) %ES !M RRVS E I E R T F O A #E PA F T )T I E OT E RR D L YER BHEYESA 4HBVUS L D E T L E ES ODI I L URNT NP Y E O SP DT !P I S R T E I A OA E R E L L PT R E E E E A O T VR F T O RS ENE PE . DI R@ E H 4

$ % 3 ) 6 % 2 ) ) ) 3 $ # ) & / % 0 / # 3

3.2-2 Applicability to BOT projects, real estate developers and leases S 4 $ " # F O O .R E 1D !N &U

Circular No. 10/2017 dated 23-3-2017

Para 3.2 175

Question 12 : Since there is no specific scope exclusion for real estate developers and Build-Operate-Transfer (BOT) projects from ICDS-IV on Revenue Recognition, please clarify whether ICDS-III and ICDS-IV should be applied by real estate developers and BOT operators. Also, whether ICDS is applicable for leases.

Guidance Note on Accounting for Real Estate Transactions Revised 2012

YG KEHYNL =DC N N G E E I AAS UAVNV H S O EOE I DBE RG EC N E S N S HI ME R A VS T SE I OR I AD RE EC ENYCN N E VGUNO DNR I O B O I EWO E I C HE S S T C E O R T S A T UE ERI DDSER WNY T S NASSOLEU L E A V N O W B E L C E V P Y NDSR S DG L T ANO I N T N L ANVATSF O E I D O E N O L V R S R AA A ES I R N+AEG E U ) WPFHHMGO O E S T O Y N L E V L I YE S R N S S P A E V A I G I HT F P ET N I AG PD AO N L N F S I T. MOO OI T O B O N!OTMAIOCNN E I O M C T L4 D L R I L O N S I S O E N I I D S W) R T EA AF GN E A NS G L S C DIS NNSNAS I E I T N E I R EO H OR L A H T S E L S T L A T PA IS E T I I F S E V M A EI FWRFNSDE O E C O O E T ED 2E AN T NT HNE SO EE DT IR ) EORDE NDU A I ) Y A E S ) T R EYL ED S A E DIUEML F 3K E R R H I B E S EAE T E $L T S WO S ESF T C #OT UMMRFA O U )+A J G P O RS RS EANE E4H RT A L F S ! S R T D E OA A A W S N I 4 V E D T C) O RSR H L O Y U E A;E S C EEC NP T H HDFA U S E ON I C SEO PL X D G U AN MEEEE V S WA V R NT S OEE N TH FO ) I I CDRI Nadia Construction

I.T.O.

Pvt. Ltd

3 4 # ! 2 4 . / # . / ) 4 # 5 2 4 3 . / #

= S L I A T E D R O F

;

See Para 3.36

$ % 3 ) 6 % 2 ) ) ) 3 $ # )

RSC OEU I F T R I DV T IS ET I N L CO P AC PD AN S A EAE BSC ONN O T A I T ST C I S AB )S U ) N ) S AC 3R I $TM #MO )ON RO F C SE 3T !lE OM DRA OPS HDE N T AH E T MSE T S V NO A OCH I T EH E UC L P NI MEH OVWT S CE C R E T EGA A GNT R I T S AS N E T I N O N LC E A G E CO N R R CF O E EO I 0R T

176 Para 3.2

3.2-3 Applicability of ICDS-III (Revised) to land owner had handed over possession of the land to developer and was to receive back 32% of constructed area within 60 months of giving possession

T SRN A O E GFM NYP C I NO K REE L OG V WAE TGD N O F NIO T U E SC G I E A YX T NE N A E C PNR MAE OFP COD Y E T EI X R CF I E HAA P WA T A NCS OEE H I E T T F A T N CI N I L E G P NM PI AK P O ORL E NOV SWED A DE D HA GR R ENU T I DS V C EN I S N E I I CI V E ERER O 2TRU S C A I T ) I T ) R I D ) T HN 3NC E $OIP #CHX )AWE

3.2-4 ICDS-III (Revised) not applicable to executing agency

SL TT LT L FT FO N E O INDI A E N N I E WEG YE T EI R ST S L MAT E IMMMI E D G C P NNB NR T NAR NA RA,OE I P M L I S E AEEEL V SN UC V V V OO A D0E BE OG HW EHG GNDD O HTEE AE D E R E H T R NHT HSEHTI T T , I E NG FNTEDT H F I 0 NOEYSNO T DI TEBSE T A R E W G EKC C N GRETDTSGE A E I J AOJEECC T S O GWOBDEI N U R J R V NYP NO EP R E LL5U ET CE RE B R SNAOFPS V E R I L E L O E P E U E I E S B T K HHDBW D G C R T T R EA O NL LTS UI ,P XEOW IRD RD I H ST O H 0I RFT SNWF WT DA N A A C T G T I YNR T S SE WA S NR AAFS OE J I T O R N S O CR SI E 4RTOR T U E T E YC EDTT C P CCA NE HNC NT E A N E T E AJ I XRH T POF5J ETE F O N R F T O MAR O MP R S OO EOR P O N C OEN E M PR & F E #RO S EIE U F U H S U R V D T RDI S T E !C O T O E R I O N I N R GNR E UF R E R AEN ERA Y R E M N U T VI O C W S H E PCF H N A T N OI R EMHOHL OC F GETET EE SA N I A H I D WVREM T E U C GGET I T D NH NI ,RS TDI V I N T E R TR T EEDE A V 0 N U U H V I ESN CCE TL E P EEPDRL EE C XH XXSNUI EE EE!A&WR TM Case Study 3.2.4.1:

YSKN I T RO S I O L A I D B W B E AERS I L I HOA ETFR HNYN T T OL I E D I E EDBB N AT DE I I L O V OREN A H RE E T PY V SLDA E A A H I D HC I S L NV L D I A O T RB NP ,F I E H 0L LOT ISH NTLC A ODS I I EA H T T C HW U AC R S NEDO T X AE ,F R D T K0N ER E VONR OWOA I B I T E AED Y H DA ET L HSAI T DNC N GR) A NAD I W I N T E O N F VL UTI L I OSET CKCD E COR E AOS T B U L ES LC L I I TB H E I FX NO 7I E

$ % 3 ) 6 % 2 ) ) ) 3 $ # ) & / % 0 / # 3

Para 3.2 177

T N E M T A E R T E H T R E H T E H 7 T R E P X E E H3 T $ Y# B) D E3 K R! H OT WI EW UE L C A N VA DD ER T O A C MC IA T S N E I S FI O SD I T S , A B0 EY HB T T S EENL ! HROU I TAT S T E S A Y C T R G E BF I I O R L E T D R B N O L EE OD C L E TT T OBNC R O EE CS N TI P S NMEX O R I P O C E D S S ENA I T O CC , R H DC 0 UEEI OEMH Y S R W R B E UE F D RTT O U ST E AF I T YN P SHT E O AC I L II D A DHBMY E E A WI L T N T T N I I L T T M E F REN S M EOEE E D H RT T SF E HH A I R T S E T U T R TT & E N T N M G SEY EO N SVT VR A I E F I EF T T O T N T N S S S E U E A A EP O P C H R C F FU T C O O O AD T O TS T L EN L E W U U HA S SR OE T F EL F R O R O O A . AT W SDSL O A A A E R F G T A T YC NU P T EI I S O P R N T I E XR N P EEA I Answer :

a b Framework for the Preparation and Presentation of Financial Statements

TETD TGN GEC RN RET GEI NEA OI S, AJ T T D S T C M O T U A N U 0 AC C R N = L EP R E F G C E R T C J O E X N N N O R EI I VR S OEEH D O P S CNPT NKL D G O AADFR E I O OR O FE SO E H A P A HTPB! S X W G T E E GYI OR F N E T H NI HTR I R I T CAD DOT K RATNDIECNN OPAUNWT IO A E D D WASFASL H T C E E T EESSETZZ K E R R E E I O I I S R H F N L V T S I NT O A R GN N E TE F SI SNN OI I E T E I YCF YIE HI L E G T T I E T NN I MH I N B R L L L I AI O AI P4L EI B B K PR I O AA L N ABI L MO I D I E RL DL TP EE O V N O/ D E R CWE V N A R H ONS EEDU T D EAT HBGC L R T ON S U E E N TT T S R OE IIOE A S S O M V H S E-S HR F I SU R T AE AE L NECUTAERDO EPETNTHEE6 I E T L C H EPRD L L M I E S AI L4B NN SE J SY ! O Y I NTPRR YNR T I AIXEPDLUE N V T E H EPC RU OO OF, S MITGO A 1 C HN P0TDN N O E I TCWEH HEEO H M L N T T L E M S I I R I AH PYR B N W O N T O E T I BN F S L RP TRE N E E D E Y O O I WN VN VH EACE O T# E N HT DOODGE! E D T E S H% NFW GFS HA NA N) O ; OIT )

FAETTSNHSD C T N O D R E C I H E E F NOI N SCAJ T H E I S U M O S UT N NF W RNFU E SC EE ND EPREO BD I L H S J E S A E O VTMSCA UT R BPRUODAEITN R P M A N G O T G F N C A O O EDO D ON I UETAR HA ET T U SNRHN POVC T H T E I O S NAI C CE Y E E A I N H S C BMUI R I X R S E N D V F E E R R Y N EDR KH T GTEIAESR G T C A,PN VDO R NE I G#UAWONWUE J E H G F O SHG NS P O R TIES ET DI L BP SCNWHH A.NE T E T D I O A L I I J H O NDAYTPES B , E D T N A RO S M T T I P D O C T I S A ,E I S T MN E# N UT C S C R A R #U S I UT T SMA NS I NA E T RN OG TT I S YC F A E S N S NCA O AUN B S I A I E I S RO D T TF H Y S E T E N D N C I L YS T H R T R ET EC T AG, NR T R A M P M AF U E E E N # PN T J NEC I P Y O O A RCI N MINS X R R G L E OGI PNEEEE E I O V N S T N V #I E R R E L EOD E P U D A D O GGTI !L OT T T PDH , E,D D E A H D D VHI RNW#NT#N ET E AE AYOP H DLT H O SBTX DEON4TI D D D S O E NOT D E E A T I DC T T EBNS AM E N E S H GS CUEAYWUT NS L M R O R R E R I T N T L T U E A N E N O NOSREL B GI R N E A U I E L T SSO P T S E E L G I UU CER E R A EW DBO DA A R R Case Study 3.2.4.2:

T SC S E E R R R G OO RC PS I N I D KT R, O T W#N U LRO E A HC T I T C P E A A CHF E7O H S T T K N DU O EO O Z I CB N GCN OAW CFO EOS R ST KI D ON T ,OI #BS SM TT E I N T ENI E MIV NDO REB V E VIA E OC E GE H ERT HSG T N FDZ I N O U I FF N L A G HEO EHC E BTR D NN N /A I

A AD R E ST A C P AE R YP T E I X T P N E S EE ! ER A HS T TT C I E YF R BE R N O DE C EB L L T O C O I N RM T S NO I O N C D O T C , EE C R E # U R OU Y S T B E U D RF E AE T H ST P O AH D DC I A EH N T I N FW E E M DM T SO R I A E TFY S E R T T S I T T N E SE N A H N VE T EE TH O AS T AO . PT F FE O O S TI L R U SA E O R T

Answer : a Framework for the Preparation and Presentation of Financial Statements,

T EWTN C R O EE A L J M RF O OORN PR NT DEE D V E H T O T T ,C G #ETE S P NH YXI T BEA DEGM ERAO DADR NSEF T I V UF I FE E D ENC T R EE, A BR SCG# T I NY E I ME S B S OB A TN D O N C C E O EE V I J I S E O S C REI E PRM U ET R M U HF G T ON I ROCE E HNEB H T OT I S S E D L T N! N P U EF ET C S IX A E CYEH TB 4 Y D N T AEI T T NN N S O NW I I OET EEEU H HS C T T E E X NT HT OE )

Law Relating to Income Computation & Disclosure Standards AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

Srinivasan Anand G. TAXMANN MAY 2022 5th Edition 9789356220607 704 PAPERBACK

Rs. : 1695 | USD : 56

Description 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

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