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    <title>What is the scope of ICDS-VII?</title>
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    <description>ICDS VII governs recognition and accounting for receipts characterized as Government Grants, including subsidies, cash incentives, duty drawbacks, waivers, concessions and reimbursements, and applies where such receipts are government grants. ICDS VII does not apply to government assistance that is not in grant form or to government participation in the ownership of an enterprise.</description>
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