Income Computation Disclosure Standards by CA. Kamal Garg (Author) Buy Online Click here DIVISION I Financial Reporting Framework & ICDS Chapter 1 Financial Reporting Framework — An Introduction Chapter 2 Income Computation and Disclosure Standards — An Introduction Chapter 3 Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS) DIVISION II Income Computation & Disclosure Standards… Read More »
INCOME COMPUTATION & DISCLOSURE STANDARDS by CA. Kamal Garg Price Rs 895 Click here to Buy online Publisher: Bharat Law House Pvt. Ltd. Edition: 6th edn., 2019 DIVISION I Financial Reporting Framework & ICDS Chapter 1 Financial Reporting Framework — An Introduction Chapter 2 Income Computation and Disclosure Standards — An Introduction Chapter 3 Rationalisation of Provisions of… Read More »
F.No 133/23/2016-TM Government of India Ministry of Finance Department of Revenue Central Hoard of Direct Taxes (TPL Division) Circular No 10/ 2017 Dated 23.03.2017 Subject : Clarifications on Income Computation and Disclosure Standards (ICDS) Notified under Section 145(2) of the Income Tax Act 1961 Download PDF – 25 FAQ on ICDS Extract from Above Circular – 25… Read More »
Income Computation and Disclosure Standards introduced under section 145 vide Finance Act (No.2), 2014 – ICDSs may be withdrawn Section 145 of the Income-tax Act, 1961 provides for the method of accounting. Section 145(1) requires income chargeable under the head “Profits and gains of business or profession” or “Income from other sources” to be computed… Read More »
ICDS (Income Computation and Disclosure Standards) Key Points about ICDS -Income Computation and Disclosure Standards Notification No of ICDS :- Central Government has notified Income Computation and Disclosure Standards vide Notification No. S.O. 3079(E), dated 29-9-2016 In pursuance of the powers granted to it under section 145(2) of Income Tax Act 1961 Old Notification on ICDS Rescined :-… Read More »
Book on ICDS – Guide to New Income Computation & Disclosure Standards (Assessment Year 2017-18) This Book on ICDS contains Salient features of ICDS (New Version) notified vide Notification No. S.O. 3079(E), dated 29-9-2016 ,ICDS (New) applicable w.e.f. AY 2017-18 .ICDS applicable to assessees following mercantile system of accounting . This Book Gives answers on How… Read More »
Law & Practice Relating to New Income Computation & Disclosure Standards (Assessment Year 2017-18) Law & Practice Relating to New Income Computation & Disclosure Standards (Assessment Year 2017-18) Assessment Year 2017-18 Paperback: 396 pages Publisher: Taxmann Publications Pvt. Ltd.; Assessment Year 2017-18 edition (2016) Language: English
Income Computation and Disclosure Standards -ICDS w.e.f AY 2017-18 CBDT has vide Notification No. 87/2016-Income Tax Dated: 29.09.2016 notified following new Income Computation and Disclosure Standards -ICDS- w.e.f AY 2017-18 Sr No ICDS No ICDS Relating to 1 ICDS-I Accounting Policies 2 ICDS-II Valuation of Inventories 3 ICDS-III Construction contracts 4 ICDS-IV Revenue Recognition 5 ICDS-V… Read More »
Source- Notification No. 87/2016-Income Tax Dated: 29.09.2016 Income Computation and Disclosure Standard -ICDS-IX relating to borrowing costs 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… Read More »
Source- Notification No. 87/2016-Income Tax Dated: 29.09.2016 Income Computation and Disclosure Standard -ICDS- VIII relating to securities 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… Read More »