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of <h1>ICDS-V Disclosure Rules: Asset Description, Depreciation, Additions/Deductions, Input Tax Credit, and Year-End Values in Form 3CD</h1> Disclosures for tangible fixed assets under ICDS-V in Form 3CD include the asset description or block, depreciation rate, actual cost or written down value, and any additions or deductions during the year with dates. For asset additions, the date of use is required, along with input tax credit details under GST, currency exchange gains or losses, and any subsidies or grants. Also, the allowable depreciation and the written down value at the year's end must be disclosed.
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