Can a assessee can follow different methods of accounting for different sources of income under the same head of income, or different heads of income.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... standards
Income Tax
Manuals
Dated:- 11-8-2017
Manual - Introduction Where an assessee is following different methods of accounting then, ICDS would apply only to those sources of income .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ring business and cash system of accounting for his commission agency business, then ICDS would then apply only to the manufacturing business, and not to the commission agency business.
TMI Short .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X