Bharat’s Income Computation & Disclosure Standards Including Corresponding reporting requirements in Form 3CD Under the Income Tax Act 1961 by KAMAL GARG Edition 2022

Bharat’s Income Computation & Disclosure Standards Including Corresponding reporting requirements in Form 3CD Under the Income Tax Act 1961 by KAMAL GARG Edition 2022

CONTENTS AT A GLANCE : –

DIVISION 1
FINANCIAL REPORTING FRAMEWORK & ICDS

DIVISION 2
INCOME COMPUTATION & DISCLOSURE STANDARDS

DIVISION 3

INCOME COMPUTATION AND DISCLOSURE STANDARDS VIS A VIS JUDICIAL PRECEDENTS
SCHEDULE ICDS AS APPEARING IN FORMS ITR 4,5 AND 6 AND FORM 3CD (REVISED)
ICDS REVISED v AS
ICDS REVISED v IND AS

APPENDIX