Description
Bloomsbury India Income Computation And Disclosure Standards: Ready Reckoner In Q & A Format by CA Dr N Suresh
This third edition comprehensively covers notified revised ICDS applicable to all the assesses following mercantile system of accounting and where Income is chargeable under the head “Profits and Gains of Business or Profession” or “Income from Other Sources”.
Various provisions of ICDS are analysed in the book in an exhaustive manner with a practical approach. Q&A Format of the book acts as an analytical tool in understanding applicable law. Practical Illustrations provided in the book are immensely helpful to the various stake holders viz professionals, practitioners, corporates, regulators, etc. Complex situations are explained in a lucid style.
Key features
• Complete coverage of notified revised ICDS in Q&A format
• Practical illustrations on each of the ICDS
• Relevant clauses of Form 3CD (Tax Audit Report) referred
• Exhaustive Comparison of revised ICDS with relevant Accounting Standards (AS)
• Exhaustive Comparison of revised ICDS with relevant Ind AS
• For convenience, text of notified revised ICDS and as covered
• An Analytical tool in form of Ready Reckoner.