Since there is no specific scope exclusion for real estate developers and Build -Operate- Transfer (BOT) projects from ICDS IV on Revenue Recognition, whether ICDS-III and ICDS-IV should be applied by real estate developers and BOT operators.

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..... real estate developers and BOT operators.
ICDS IV : Revenue Recognition Income computation and disclosure standards
Income Tax
Manuals
Dated:- 27-8-2017
Manual - ICDS IV : Revenue Reco .....

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