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of <h1>Disclosures for Contingent Assets Under ICDS-X in Form 3CD: Key Details on Amounts and Income Changes</h1> Disclosures required for contingent assets under ICDS-X in Form 3CD include: a brief description of the asset's nature and related income, the carrying amount at the beginning and end of the previous year, any additional amounts recognized during the year, including increases to previously recognized assets and income, and the amount of asset and related income reversed during the previous year.
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