01 March 2017
Students may note that the new ICDS would be relevant from May, 2017 examinations. As far as IIPCC Paper 4 Taxation [Part I: Income-tax] is concerned, the text of ICDSs notified on 29.9.2016 as well as the significant changes vis-à-vis ICDSs notified on 31.3.2015 (since rescinded) have been given as Annexure to October 2016 edition of the Practice Manual, which has also been hosted at the BoS Knowledge Portal. Students of IIPCC may note that they are only expected to have basic knowledge of the ICDSs.
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