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<h1>ICDS Doesn't Affect Timing of Income Crediting for TDS; Based on Book Entries or Payment Date per ICAI Guide.</h1> Income computation and disclosure standards (ICDS) do not influence the timing for crediting income for tax deduction at source (TDS). The timing for TDS remains based on the date of credit in the books of account or the date of payment. The expenditure amount subject to TDS is determined by the entry in the books of account rather than the computation or allowable expenditure under ICDS. This guidance is outlined in the technical guide by the Institute of Chartered Accountants of India (ICAI).