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Can ICDS apply to a person following cash system of accounting and to the person whose books of account for the year are not required to be audited u/s 44AB.

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....losure standards<br>Income Tax<br>Manuals<br>Dated:- 11-8-2017<br>Manual - Introduction ICDS would apply to every person following mercantile system of accounting, irrespective of the level of income....