Guide to Income Computation & Disclosure Standards
Author(s)
Publisher
ISBN
9789389368345
Edition
4th Edition 2019
Pages | Format
288 | Paperback
Approx. Product Size
0.32
Note : The book " Guide to Income Computation & Disclosure Standards" consists of 12 chapters.Law stated in this book is as amended upto 25th May 2016.
Description
Also Covering:
- CBDT Circular No. 10/2017, dated 23-3-2017
| Chapter No | Chapter name |
|---|---|
| Chapter: 1 | INTRODUCTION |
| Chapter: 2 | SALIENT FEATURES OF THE NOTIFIED INCOME COMPUTATION & DISCLOSURE STANDARDS (NEW) |
| Chapter: 3 | ICDS-I (NEW) - ACCOUNTING POLICIES |
| Chapter: 4 | ICDS-II (NEW) - VALUATION OF INVENTORIES |
| Chapter: 5 | ICDS-III (NEW) - CONSTRUCTION CONTRACTS |
| Chapter: 6 | ICDS-IV (NEW) - REVENUE RECOGNITION |
| Chapter: 7 | ICDS-V (NEW) - TANGIBLE FIXED ASSETS |
| Chapter: 8 | ICDS-VI (NEW) - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES |
| Chapter: 9 | ICDS-VII (NEW) - GOVERNMENT GRANTS |
| Chapter: 10 | ICDS-VIII (NEW) - SECURITIES |
| Chapter: 11 | ICDS-IX (NEW) - BORROWING COSTS |
| Chapter: 12 | ICDS-X (NEW) - PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS |
| Appendix: 1 | NOTIFICATION RESCINDING INCOME COMPUTATION AND DISCLOSURE STANDARDS (2015 VERSION |
| Appendix: 2 | INCOME COMPUTATION AND DISCLOSURE STANDARDS (2016 VERSION) |
| Appendix: 3 | INCOME-TAX (23RD AMENDMENT) RULES, 2016 |
| Appendix: 4 | RELEVANT SECTION OF SECURITIES CONTRACTS (REGULATION) ACT, 1956 |
| Appendix: 5 | ACCOUNTING STANDARDS NOTIFIED UNDER SECTION 145(2) |
| Appendix: 6 | RELEVANT SECTIONS OF INCOME-TAX ACT, 1961 |
| Appendix: 7 | TESTS FOR DISTINCTION BETWEEN SHARES HELD AS STOCK-IN-TRADE AND SHARES HELD AS INVESTMENT |
| Appendix: 8 | CHARGEABLE AS - DISTINCTION BETWEEN SHARES HELD AS STOCK-IN-TRADE AND SHARES HELD AS INVESTMENTS - TESTS FOR SUCH A DISTINCTION |
| Appendix: 9 | ISSUE OF TAXABILITY OF SURPLUS ON SALE OF SHARES AND SECURITIES - CAPITAL GAINS OR BUSINESS INCOME - INSTRUCTIONS IN ORDER TO REDUCE LITIGATION |
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