Description Order “Income Computation & Disclosure Standards (ICDS),” 11th edition (2024) by CA Kamal Garg. This 696-page guide, published by Bharat Publishers, offers comprehensive coverage of income computation and disclosure standards (ICDS) with practical insights. Now available with a flat 27% discount for a limited period and free shipping. Get your copy today using ISBN 978-81-1956-506-1 to stay compliant with the latest ICDS regulations. Chapter Number Description Page Number Bharat? 5 Preface to the Eleventh Edition 7 Detailed Contents 11 DIVISION I Financial Reporting Framework & ICDS 3 Chapter 1 Financial Reporting Framework — An Introduction 3 Chapter 2 Income Computation and Disclosure Standards — An Introduction 33 Chapter 3 Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS) 45 DIVISION II Income Computation & Disclosure Standards 53 Chapter 1 Income Computation & Disclosure Standards 53 Chapter 2 Form 3CD Clause by Clause Analysis 167 DIVISION III 627 Chapter 1 Income Computation and Disclosure Standards vis-à-vis Judicial Precedents 627 Chapter 2 ICDS (Revised) v AS 630 Chapter 3 ICDS (Revised) v Ind AS 646 Appendix 1 Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment 659 Appendix 2 Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction 661 Appendix 3 Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation 664 Appendix 4 Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 666
