Does ICDS apply to the applicability aspect of the TDS.

Manual - Introduction

ICDSs may indirectly apply to the applicability aspect of the TDS. ICDS should be applied for determining gross receipts/turnover u/s 44AD and for determining gross receipts/turnover u/s 44AB. In case of individuals and HUFs, TDS provisions are attracted only if the gross receipts/ turnover in immediately preceding financial year exceed the monetary limits specified in section 44AB. Consequently, the provisions of ICDS would indirectly have an impact on whether or not TDS provisions are attracted to an individual/HUF, even though ICDS are meant only for computation of income and not for any other purpose.

Dated: 11-8-2017