MEIS SEIS REVENUE RECOGNITION, Income Tax

[ravi parihar]

Dear Sir,

My question is related to revenue recognition of MEIS SEIS taxation from income tax point of view and accounting standard.

Revenue will be recognize at the time of credit of scrip or sale of scrip ?

ICDS silent about this and AS 9 says export incentive recognise only when there is certainity .

Kindly reply.

Thanks in advance.