Taxmann Law Relating to Income Computation & Disclosure Standards (ICDS) By Srinivasan Anand G Edition May 2022

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This book explains every provision of Income Computation & Disclosure Standards (ICDS) in light of relevant Legal Provisions. It also covers relevant Case Laws, CBDT Circulars, ICAI’s Views, Case Studies, Illustrations, etc., on every ICDS. This book is amended by the Finance Act 2022.

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Taxmann Income Computation Disclosures Standards Srinivasan Anand G

Taxmann Income Computation Disclosures Standards Srinivasan Anand G

This book explains every provision of Income Computation & Disclosure Standards (ICDS) in light of the Relevant Legal Provisions along with the following:

  • Case Laws
  • CBDT Circulars
  • ICAI’s Views
  • Case Studies
  • Illustrations

The Present Publication is the 5th Edition, authored by CA Srinivasan Anand G. The law stated in this book is amended by the Finance Act 2022, with the following noteworthy features:

  • [Applicability of ICDS] including scope exclusions, have been explained in detail
  • [Application Guide for ICDS] is given in this book
  • [ICDS vs AS/Ind AS] This book covers the differences between the requirements of every ICDS and corresponding AS/Ind AS
  • [Tax Audit Report in Form 3CD] impacted by ICDS has also been discussed
  • [ICDS-wise Alphabetical Table of Cases] is given at the start of the book
  • [Alphabetical Reckoner to ICDSs] are provided for ease of reference

The detailed content of the book is as follows:

  • ICDS – I (Revised) – Accounting Policies
  • ICDS – II (Revised) – Valuation of Inventories
  • ICDS – III (Revised) – Construction Contracts
  • ICDS – IV (Revised) – Revenue Recognition
  • ICDS – V (Revised) – Tangible Fixed Assets
  • ICDS – VI (Revised) – The effects of changes in foreign exchange rates
  • ICDS – VII (Revised) – Government Grants
  • ICDS – VIII (Revised) – Securities
  • ICDS – IX (Revised) – Borrowing Costs
  • ICDS – X (Revised) – Provisions, Contingent Liabilities and Contingent Assets

About the Author

Srinivasan Anand G is a Practicing Chartered Accountant. He has qualified in the exams of all three premier professional institutes, i.e. ICAI, ICWAI & ICSI.

He is associated as a guest faculty with various institutes such as Regional Training Institute, Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, and Zonal Training Centre. He has also spoken at Study Circle Meetings organized by the Nagpur Branch of ICAI.

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