ICDS applicability extends to individuals and HUFs, except those not subject to tax audit for the relevant previous year. ICDS applies to individuals and HUFs who are required to have their books of account audited under the tax audit provisions for the relevant previous year; individuals and HUFs not subject to a compulsory tax audit for that year are outside ICDS scope.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ICDS applicability extends to individuals and HUFs, except those not subject to tax audit for the relevant previous year.
ICDS applies to individuals and HUFs who are required to have their books of account audited under the tax audit provisions for the relevant previous year; individuals and HUFs not subject to a compulsory tax audit for that year are outside ICDS scope.
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