Law & Practice Relating to Income Computation & Disclosure Standards
- 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 requirement
- 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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