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<h1>ICDS IV governs revenue recognition for non-residents' income like interest, royalty, and technical fees u/s 115A.</h1> ICDS provisions apply to the computation of income on a gross basis for non-residents' revenues such as interest, royalty, and fees for technical services under Section 115A of the Income Tax Act. This includes using ICDS IV, which pertains to revenue recognition, to determine the taxable amount for these types of income.
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