Income Computation and Disclosure Standards (ICDSs) Notified by CBDT
- Blog|Account & Audit|
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- By Taxmann
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- Last Updated on 8 April, 2021
ICDS I |
Accounting Policies |
ICDS II |
Inventories |
ICDS III |
Construction Contracts |
ICDS IV |
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ICDS V |
Tangible Fixed Assets |
ICDS VI |
Effects of Changes in Foreign Exchange Rates |
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Government Grants |
ICDS VIII |
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ICDS IX |
Borrowing Costs |
ICDS X |
Provisions, Contingent Liabilities and Contingent Assets |
The said Notification S.O. 892(E) came into force with effect from 1-4-2015 and became applicable with effect from Assessment Year 2016-17. The said Notification S.O. 892(E) rescinded the two Accounting Standards notified by CBDT vide Notification No. 69(E) dated 25-1-1996.
Also Read: Law & Practice Relating to Income Computation & Disclosure Standards
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