# Bharat's Reporting under form 3CD – A Ready Reckoner Book by CA Kamal Garg

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| About Reporting under FORM 3CD – A READY RECKONER |
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| **Chapter 1**       Tax Audit – An Introduction                                                <br><br>**Chapter 2**       Form 3CA and Form 3CB – An Analysis                             <br><br>**Chapter 3**       Form 3CD — Ready Reckoner                                             <br><br>**Chapter 4**       Draft Disclosure Requirements for Clause 13(_f_) of Form 3CD         <br><br>**Chapter 5**       Tax Audit Engagement Letter                                               <br><br>**Chapter 6**       Income Computation & Disclosure Standards                      <br><br>A.    Income Computation and Disclosure Standard I relating to accounting policies          <br><br>B.    Income Computation and Disclosure Standard II relating to valuation of inventories               <br><br>C.    Income Computation and Disclosure Standard III relating to construction contracts <br><br>D.    Income Computation and Disclosure Standard IV relating to revenue recognition      <br><br>E.    Income Computation and Disclosure Standard V relating to tangible fixed assets      <br><br>F.     Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates                                                                                                              <br><br>G.    Income Computation and Disclosure Standard VII relating to government grants      <br><br>H.    Income Computation and Disclosure Standard VIII relating to securities     <br><br>I.     Income Computation and Disclosure Standard IX relating to borrowing costs             <br><br>J.     Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets                                                                                                            <br><br>_Circular No. 10/2017, dated 23-3-2017:_ Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 <br><br>**Chapter 7**       Income Computation and Disclosure Standards _vis-à-vis_ Judicial Precedents         <br><br>**Chapter 8**       ICDS (Revised) _v_ AS                                                            <br><br>**Chapter 9**       ICDS (Revised) _v_ Ind AS                                                     <br><br>**Annexure 1**    Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law    <br><br>**Annexure 2**    Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (_b_) of sub-rule (1) of rule 6G                 <br><br>**Annexure 3**    Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 |

## Details

- **Price:** 746.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Commerce Books, Professional Books

## Variants

| Variant | Price | Available |
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| Default Title | 746.00 INR | In stock |

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> Updated: 2026-10-24