https://www.taxtmi.com/manuals?id=3568 Every taxpayer earning income chargeable under the heads of Profit and gains from business or profession or Income from other sources must compute taxable income in accordance with the notified ICDS, but this requirement applies only where the assessee maintains accounts under the mercantile system of accounting. en-us Tue, 12 Dec 2023 15:01:00 +0530 Tue, 12 Dec 2023 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3568 Every taxpayer earning income chargeable under the heads of Profit and gains from business or profession or Income from other sources must compute taxable income in accordance with the notified ICDS, but this requirement applies only where the assessee maintains accounts under the mercantile system of accounting. Manuals Income Tax Tue, 12 Dec 2023 15:01:00 +0530 https://www.taxtmi.com/manuals?id=3568