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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on ICDS |
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What is the scope of ICDS-III? |
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Ans. ICDS-III provides that the revenue from, and cost of, a construction contract shall be determined in accordance with this ICDS. The revenue and costs associated with a construction contract shall be recognised by reference to the percentage of completion of a contract at the reporting date. |
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