Income Computation and Disclosure Standards (ICDS) – VI to X
Understanding Income-tax – Profits and Gains of Business or Profession [Section 28- Section 33ABA]
October 20, 2019External Commercial Borrowings
October 21, 2019Objectives & Agenda :
To understand the concept of ICDS and the rationale for introducing ICDS, its applicability and its commencement year. To analyse ICDS VI-X and draw up a comparative analysis of ICDS and Accounting Standards (AS). Finally, to know the relevant disclosure of ICDS in tax audit report.