CBDT re-notifies ICDS text, applicable from AY 2017-18; Tax audit report to disclose impact

Oct 01,2016

CBDT rescinds earlier notification pertaining to Income Computation & Disclosure Standards (ICDS), issues new notification for 10 ICDS; ICDS to be applicable from AY 2017-18; Also introduces new tax audit reporting disclosures in Form 3CD incorporating ICDS impact.

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