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      Income Tax

      Does ICDS II apply to the trader or dealer of livestock, agriculture and forest products mineral oils, ores and gases.

      21 August, 2017

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      Manual - ICDS II : Valuation of Inventories

      Yes, since the exclusion is only in the case of a producer of these items and not in case of a trader or dealer of these items. In case of a trader or dealer this ICDS will apply for valuation of his inventories.

       

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