ICDS: What is ICDS? | Applicability of ICDS and disclosure requirements under income tax act.
The notified ICDSs have to be followed by all assessees (other than an individual or an undivided Hindu family who is not required to get his accounts of the previous year audited in accordance with the provisions of section 44AB) following the mercantile system of accounting, for the purposes of computation of income chargeable … Read more