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Tax audit u/s 44ab

This query is : Resolved 
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(Querist)
23 June 2017 Dear sir,
i want to know whether disclosure requirements as per icds is mandatory in form 3cb-3cd or it has to be made only when my income tax computation differs from icds. kindly reply.
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Amol S Joglekar

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Amol S Joglekar (Expert)
23 June 2017 disclosure is required of ICDS in tax audit report. Use separate sheet if required.
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sumit

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sumit (Querist)
23 June 2017 wheather all the disclosures has to be given or just applicable to a particular client
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Amol S Joglekar

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Amol S Joglekar (Expert)
23 June 2017 as applicable to the person whose tax audit is being conducted
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sumit

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sumit (Querist)
23 June 2017 sir please tell me what are the disclosures we should made in icds1, regarding significant accounting policies
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Amol S Joglekar

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Amol S Joglekar (Expert)
23 June 2017 The accounting policies which are applied by your client while preparing and finalising the accounts.

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