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Income computation and disclosure standards

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29 June 2016 Respected Experts,
I am issuing tax audit report u/s 44ab, but i am in confusion that where ICDS to to be effected that is, whether in the form of accounting policies or in 3CB / 3CD report or somewhere else?
Please let me know, please.

29 June 2016 at present audit form 3CD not change by the deptt. but ITR form already changed, at present you have to make working separately for ICDS. there is no option .



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