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of <h1>ICDS IV Revenue Rules Lack Exclusions for Real Estate and BOT Projects; Apply ICDS-III and IV as Needed.</h1> ICDS IV on Revenue Recognition lacks specific exclusions for real estate developers and Build-Operate-Transfer (BOT) projects. Consequently, these entities should apply ICDS-III and ICDS-IV as applicable. Since no specific ICDS is notified for real estate, BOT projects, and leases, the relevant provisions of the Income Tax Act and ICDS must be applied to these transactions.
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