For subsidy received prior to 1st day of April 2016 but not recognised in the books pending satisfaction of related conditions and achieving reasonable certainty of receipt, how shall the same be recognised under ICDS on or after 1st day of April 2016.

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..... gnised under ICDS on or after 1st day of April 2016.
ICDS VII : Government Grants Income computation and disclosure standards
Income Tax
Manuals
Dated:- 31-8-2017
Manual - ICDS VII .....

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..... II is also satisfied thereafter, the same shall be recognised as per the provisions of ICDS-VII. The grants received prior to 1st day of April 2016 shall continue to be recognised as per the law preva .....

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