In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

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..... uction - Income computation and disclosure standards (ICDS) Income computation and disclosure standards
Income Tax
Manuals
Dated:- 19-8-2017
Manual - Introduction - Income computation and .....

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..... that, ICDS provides general principles for computation of income. In case of conflict, if any, between the provisions of Rules and ICDS, the provisions of Rules, which deal with specific circumstance .....

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