Law & Practice Relating to Income Computation & Disclosure Standards (As amended by Finance (No. 2) Act 2019) (5th Edition August 2019)
Incorporating :
- Tax Audit Reporting requirement with Illustrative ICDS disclosures in Form 3CD
- Paragraph-wise Comparison of ICDS with AS and Ind AS
- Judicial Pronouncements explaining provisions
- Separate chapter on Transition requiremrnt
- Relevant Income Tax Provisions mapped with each ICDS updated as per Finance (No. 2) Act 2019
- Practice Notes and Quick View in each ICDS chapter
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- Paperback: 320 pages
- Publisher: Taxmann; 5th Edition August 2019 edition (2019)