ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

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..... nting Policies Income computation and disclosure standards
Income Tax
Manuals
Dated:- 21-8-2017
Manual - ICDS I : Accounting Policies Net effect on the income due to application of ICDS i .....

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