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of <h1>New Disclosure Rules for Government Grants under ICDS-VII in Form 3CD: Recognition and Explanations Required</h1> Disclosures required for government grants under ICDS-VII in Form 3CD include: (a) Grants recognized during the previous year as deductions from the actual cost or WDV of assets. (b) Grants recognized during the previous year as income. (c) Grants not recognized during the previous year as deductions from the actual cost or WDV of assets, along with reasons. (d) Grants not recognized during the previous year as income, with explanations.
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