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ICDS
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21 Records
INTRODUCTION
SALIENT FEATURES OF THE NOTIFIED INCOME COMPUTATION & DISCLOSURE STANDARDS (NEW)
ICDS-I (NEW) - ACCOUNTING POLICIES
ICDS-II (NEW) - VALUATION OF INVENTORIES
ICDS-III (NEW) - CONSTRUCTION CONTRACTS
ICDS-IV (NEW) - REVENUE RECOGNITION
ICDS-V (NEW) - TANGIBLE FIXED ASSETS
ICDS-VI (NEW) - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
ICDS-VII (NEW) - GOVERNMENT GRANTS
ICDS-VIII (NEW) - SECURITIES
ICDS-IX (NEW) - BORROWING COSTS
ICDS-X (NEW) - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
NOTIFICATION RESCINDING INCOME COMPUTATION AND DISCLOSURE STANDARDS (2015 VERSION)
INCOME COMPUTATION AND DISCLOSURE STANDARDS (2016 VERSION)
INCOME-TAX (23RD AMENDMENT) RULES, 2016
RELEVANT SECTION OF SECURITIES CONTRACTS (REGULATION) ACT, 1956
ACCOUNTING STANDARDS NOTIFIED UNDER SECTION 145(2)
RELEVANT SECTIONS OF INCOME-TAX ACT, 1961
TESTS FOR DISTINCTION BETWEEN SHARES HELD AS STOCK-IN-TRADE AND SHARES HELD AS INVESTMENT
CHARGEABLE AS - DISTINCTION BETWEEN SHARES HELD AS STOCK-IN-TRADE AND SHARES HELD AS INVESTMENTS - TESTS FOR SUCH A DISTINCTION
ISSUE OF TAXABILITY OF SURPLUS ON SALE OF SHARES AND SECURITIES - CAPITAL GAINS OR BUSINESS INCOME - INSTRUCTIONS IN ORDER TO REDUCE LITIGATION