CBDT Circular on Section 145 Of The Income-Tax Act, 1961 – System Of Accounting – Method Of Accounting – Clarifications On Income Computation And Disclosure Standards (Icds) Notified Under Section 145(2) Of Said Act


SECTION 145 OF THE INCOME-TAX ACT, 1961 – SYSTEM OF ACCOUNTING – METHOD OF ACCOUNTING – CLARIFICATIONS ON INCOME COMPUTATION AND DISCLOSURE STANDARDS (ICDS) NOTIFIED UNDER SECTION 145(2) OF SAID ACT CIRCULAR NO.10/2017 [F.NO.133/23/2016-TPL], DATED 23-3-2017 Sub-section (1) of section 145 of the Income-tax Act, 1961 (‘the Act’) provides that the income chargeable under the head…

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