Bad debts out of income recognised on the basis of ICDS but not yet recognised in books of account

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.... standards<br>Income Tax<br>Manuals<br>Dated:- 4-10-2017<br>Manual - Introduction - Income computation and disclosure standards (ICDS) It may happen and an income is recognized as per ICDS but not as....

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.... year in which the amount of such debt or part thereof becomes irrecoverable or of an earlier previous year on the basisof income computation and disclosure standards notified under subsection (2) of ....