ARTICLE ASSISTANT
37 Points
Joined November 2013
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.