It is a pleasure to inform that the Direct Taxes Committee of the Institute of Chartered Accountants of India has come out with a new publication titled 'Technical Guide on Income Computation & Disclosure Standards'.
This Technical Guide provides guidance on ten Income Computation and Disclosure Standards (ICDSs) notified by the Ministry of Finance vide Notification No. 87/2016 dated 29.09.2016. These standards became applicable w.e.f. April 1, 2016 and shall apply accordingly to the assessment year 2017-18 and subsequent assessment years.
The said technical guide is available at http://resource.cdn.icai.org/45963dtc36184.pdf
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