Subjects

Income Computation and Disclosure Standards

C.A. Kamal Garg, Bharat Law House Pvt. Ltd., 2017, 4th edition, 516 p, ISBN : 9789351394846, $50.00 (Includes free airmail shipping)

 Income Computation and Disclosure Standards

Contents: Division I: Financial Reporting Framework and  ICDS: 1. Financial Reporting Framework — An Introduction. 2. Income Computation and Disclosure Standards — An Introduction. 3. Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS). Division II: Income Computation and Disclosure Standards: 1. Income Computation and Disclosure Standards. 2. Form 3CD Clause by Clause Analysis. DIVISION III. 1. Income Computation and Disclosure Standards vis-à-vis Judicial Precedents.2. Schedule ICDS as appearing in Forms ITR 4, 5 and 6 and Form 3CD (Revised). 3. ICDS (Revised) v AS. 4. ICDS (Revised) v Ind AS. Appendices.

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