In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

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..... S) Income computation and disclosure standards
Income Tax
Manuals
Dated:- 7-9-2017
Manual - Introduction - Income computation and disclosure standards (ICDS) Circular No. 10/2017 - Dated: .....

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..... Circular issued prior to the ICDS coming into force may no longer apply if the ICDS contain a contrary provision, as the subsequent ICDS would render the circular invalid for the period after the ICDS .....

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