https://www.taxtmi.com/manuals?id=3574 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. en-us Tue, 12 Dec 2023 15:04:00 +0530 Tue, 12 Dec 2023 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3574 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. Manuals Income Tax Tue, 12 Dec 2023 15:04:00 +0530 https://www.taxtmi.com/manuals?id=3574