Whether ICDS is applicable to revenues which are liable to tax on gross basis like interest, royalty and fees for technical services for non-residents u/s. 115A of the Act.

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..... ition Income computation and disclosure standards - Income Tax - Manuals - FAQ - Dated:- 27-8-2017 - Manual - ICDS IV : Revenue Recognition Yes, the provisions of ICDS shall also apply for compu .....

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