Whether the ICDS are applicable in the case of MAT and AMT Computation?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /2017, dated 23-3-2017 , has clarified that the provisions of ICDS are applicable for the computation of income under the regular provisions of the Act. Thus, the provisions of ICDS shall not apply to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X