Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>ICDS-I: Disclose Accounting Assumptions in Form 3CD if Going Concern, Consistency, Accrual Not Followed.</h1> An assessee is required to disclose fundamental accounting assumptions under ICDS-I, specifically if assumptions like Going Concern, Consistency, and Accrual are not followed. If these assumptions are adhered to, no specific disclosure is needed. The revised Form 3CD of the tax audit report includes columns for such disclosures, ensuring compliance with ICDS standards.
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