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INCOME-COMPUTATION-&-DISCLOSURE-STANDARDS
INCOME-COMPUTATION-&-DISCLOSURE-STANDARDS

Income Computation & Disclosure Standards

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Book Details
Title Income Computation & Disclosure Standards
ISBN 978-81-1956-506-1
Edition 11th edn., 2024
Pages 696
Authors CA Kamal Garg
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-ICADSTAND Categories: , , ,

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

Additional information

Publisher

Bharat

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