Can ICDS would apply to other categories of taxpayers whose income is taxed under presumptive tax schemes (i.e. u/s 44AD, 44ADA, 44AE, 4BB, 44BBA, 44BBB) as there is no specific exclusion provided.

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....Introduction Income computation and disclosure standards<br>Income Tax<br>Manuals<br>Dated:- 11-8-2017<br>Manual - Introduction Circular No. 10/2017 - Dated: 23-3-2017 - Clarifications on Income Comp....