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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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..... Income computation and disclosure standards (ICDS) Income computation and disclosure standards - Income Tax - Manuals - FAQ - Dated:- 7-9-2017 - Manual - Introduction - Income computation and disclo .....

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..... all not be any separate disclosure requirements for persons who are not liable to tax audit. Thus the returns of income have now been amended, by insertion of a new schedule ICDS in Return Forms 3, 5 .....

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