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Can ICDS would apply to other categories of taxpayers whose income is taxed under presumptive tax schemes (i.e. u/s 44AD, 44ADA, 44AE, 4BB, 44BBA, 44BBB) as there is no specific exclusion provided.

Dated:- 11-8-2017 - Manual - Introduction Circular No. 10/2017 - Dated: 23-3-2017 - Clarifications on Income Computation .....

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/ tax scheme involves computation of tax on the basis of gross receipts, turnover, etc., then ICDS on revenue recognitio .....

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