Home List
← Previous	Next →

Summary of First 2 ICDS issue by CBDT

Income Tax - Direct Tax Code - DTC - By: - Deepak Aggarwal - Dated:- 3-4-2015 - Income Computation and Disclosure Standards (ICDS) Issued by CBDT under power under section 145(2) of Income Tax Act, 1961 vide notification .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7 S.No. Scope of ICDS Particulars i Significant Accounting policies 1) Fundamental Accounting assumption - Going Concern, Consistency and Accrual. 2) Consideration in selection and change of acco .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ficant policies need to be disclosed , All material changes with amount need to be disclosed, in case changes not ascertainable then fact need to be disclosed , if change in accounting policies impact previous years then fact need to be disclosed in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sing under construction contract, work in progress which dealt by any other ICDS, shares, debentures and other financial instruments held as stock in trade , live stock ,agricultural and forest products , mineral oils , ores and gases to the extent m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X