ICDS

NEERAJ AGARWAL (ARTICLE ASSISTANT) (37 Points)

30 September 2016  
CBDT notifies ICDS to be applicable w.e.f. AY 2017-18 for all assesses other than individual & HUF (who are not under audit u/s 44AB) following mercantile system of accounting.

It also amends Form 3CD w.e.f. 1st April 2017 to incorporate compliance of ICDS.