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For subsidy received prior to 1st day of April 2016 but not recognised in the books pending satisfaction of related conditions and achieving reasonable certainty of receipt, how shall the same be recognised under ICDS on or after 1st day of April 2016.

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....nised under ICDS on or after 1st day of April 2016. ICDS VII : Government Grants Income computation and disclosure standards Income Tax Manuals Dated:- 31-8-2017 Manual - ICDS VII :....

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For subsidy received prior to 1st day of April 2016 but not recognised in the books pending satisfaction of related conditions and achieving reasonable certainty of receipt, how shall the same be recognised under ICDS on or after 1st day of April 2016.