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Income Computation and Disclosure Standards (ICDS) to be followed from A.Y. 2017-18!
As per the notification issued by CBDT on 29th September 2016, all assessees are required to comply with Income Computation and Disclosure Standards (ICDS) from A.Y. 2017-18. An exemption has been provided to Individual and HUF not coming under the purview of audit under section 44 AB.