3. Income Computation and Disclosure Standards (ICDS)

3. Income Computation and Disclosure Standards (ICDS)

3. Income Computation and Disclosure Standards (ICDS)

Income Computation and Disclosure Standards (ICDS), introduced with effect from 1st April, 2015, constitute one of the significant amendments introduced in the Indian Income-tax legislation. ICDS are applicable for computation of income taxable as

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