Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

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..... rcise of the powers conferred by sub-section (2) of section 145 of the Income-tax Act, 1961 (43 of 1961 , the Central Government hereby notifies the income computation and disclosure standards as specified in the Annexure to this notification to be followed by all assessees (other than an individual or a Hindu undivided family who is not required to get his accounts of the previous year audited .....

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..... . AY 2017-18) ICDS - 06 : VI - Effects of changes in foreign exchange rates (w.e.f. AY 2017-18) ICDS - 07 : VII Government grants (w.e.f. AY 2017-18) ICDS - 08 : VIII - Securities (w.e.f. AY 2017-18) ICDS - 09 : IX - Borrowing costs (w.e.f. AY 2017-18) ICDS - 10 : X - Prov .....

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