{"product_id":"income-computation-disclosure-standards-ca-kamal-garg-bharat-law-house-edition-2026","title":"INCOME COMPUTATION \u0026 DISCLOSURE STANDARDS | CA. Kamal Garg  Bharat Law House | Edition 2026","description":"\u003cdiv class=\"relative basis-auto flex-col -mb-(--composer-overlap-px) pb-(--composer-overlap-px) [--composer-overlap-px:28px] grow flex\"\u003e\n\u003cdiv class=\"flex flex-col text-sm pb-25\"\u003e\n\u003csection class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [\u0026amp;:has([data-writing-block])\u0026gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-69d93ef2-6b80-8321-bd56-9bd4d4d23f45-3\" data-testid=\"conversation-turn-40\" data-scroll-anchor=\"true\" data-turn=\"assistant\"\u003e\n\u003cdiv class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\"\u003e\n\u003cdiv class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\"\u003e\n\u003cdiv class=\"flex max-w-full flex-col gap-4 grow\"\u003e\n\u003cdiv data-message-author-role=\"assistant\" data-message-id=\"e354243a-2701-4104-8f70-801cf56c6336\" dir=\"auto\" data-message-model-slug=\"gpt-5-3\" class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+\u0026amp;]:mt-1\" data-turn-start-message=\"true\" tabindex=\"0\"\u003e\n\u003cdiv class=\"flex w-full flex-col gap-1 empty:hidden\"\u003e\n\u003cdiv class=\"markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\"\u003e\n\u003cp data-start=\"0\" data-end=\"106\"\u003e\u003cstrong\u003e📘 Income Computation \u0026amp; Disclosure Standards (ICDS) | CA. Kamal Garg | Bharat Law House | Edition 2026\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"108\" data-end=\"301\"\u003e\u003cstrong\u003e✍️ Author: \u003cspan class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"\u003e\u003cspan class=\"whitespace-normal\"\u003eCA Kamal Garg\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cbr data-start=\"160\" data-end=\"163\"\u003e\u003cstrong\u003e🏢 Publisher: \u003cspan class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"\u003e\u003cspan class=\"whitespace-normal\"\u003eBharat Law House\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cbr data-start=\"218\" data-end=\"221\"\u003e\u003cstrong\u003e📚 Category: Direct Tax | Income Tax | Accounting Standards | Professional\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"303\" data-end=\"306\"\u003e\n\u003cp data-start=\"308\" data-end=\"384\"\u003e\u003cstrong\u003e🔎 Looking for a Complete Guide on ICDS for Taxation \u0026amp; Professional Use?\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"386\" data-end=\"606\"\u003e\u003cstrong\u003e\u003cem data-start=\"386\" data-end=\"451\"\u003eIncome Computation \u0026amp; Disclosure Standards (ICDS) – Edition 2026\u003c\/em\u003e by \u003cspan class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"\u003e\u003cspan class=\"whitespace-normal\"\u003eCA Kamal Garg\u003c\/span\u003e\u003c\/span\u003e is a comprehensive and practical guide explaining the ICDS framework notified under the Income Tax Act, 1961.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"608\" data-end=\"765\"\u003e\u003cstrong\u003eThis book is essential for Chartered Accountants, tax professionals, and students, offering clarity on computation of income and disclosure requirements.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"767\" data-end=\"770\"\u003e\n\u003cp data-start=\"772\" data-end=\"800\"\u003e\u003cstrong\u003e📖 What This Book Covers\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"802\" data-end=\"845\"\u003e\u003cstrong\u003e🔹 Complete Coverage of ICDS (I to X)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"847\" data-end=\"1252\"\u003e\u003cstrong\u003e✔️ ICDS I – Accounting Policies\u003c\/strong\u003e\u003cbr data-start=\"878\" data-end=\"881\"\u003e\u003cstrong\u003e✔️ ICDS II – Valuation of Inventories\u003c\/strong\u003e\u003cbr data-start=\"918\" data-end=\"921\"\u003e\u003cstrong\u003e✔️ ICDS III – Construction Contracts\u003c\/strong\u003e\u003cbr data-start=\"957\" data-end=\"960\"\u003e\u003cstrong\u003e✔️ ICDS IV – Revenue Recognition\u003c\/strong\u003e\u003cbr data-start=\"992\" data-end=\"995\"\u003e\u003cstrong\u003e✔️ ICDS V – Tangible Fixed Assets\u003c\/strong\u003e\u003cbr data-start=\"1028\" data-end=\"1031\"\u003e\u003cstrong\u003e✔️ ICDS VI – Effects of Changes in Foreign Exchange Rates\u003c\/strong\u003e\u003cbr data-start=\"1088\" data-end=\"1091\"\u003e\u003cstrong\u003e✔️ ICDS VII – Government Grants\u003c\/strong\u003e\u003cbr data-start=\"1122\" data-end=\"1125\"\u003e\u003cstrong\u003e✔️ ICDS VIII – Securities\u003c\/strong\u003e\u003cbr data-start=\"1150\" data-end=\"1153\"\u003e\u003cstrong\u003e✔️ ICDS IX – Borrowing Costs\u003c\/strong\u003e\u003cbr data-start=\"1181\" data-end=\"1184\"\u003e\u003cstrong\u003e✔️ ICDS X – Provisions, Contingent Liabilities \u0026amp; Contingent Assets\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1254\" data-end=\"1311\"\u003e\u003cstrong\u003eEnsures complete understanding of all notified standards.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"1313\" data-end=\"1316\"\u003e\n\u003cp data-start=\"1318\" data-end=\"1362\"\u003e\u003cstrong\u003e🔹 Practical Approach to Tax Computation\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1364\" data-end=\"1499\"\u003e\u003cstrong\u003e✔️ Difference between ICDS \u0026amp; Accounting Standards (AS\/Ind AS)\u003c\/strong\u003e\u003cbr data-start=\"1425\" data-end=\"1428\"\u003e\u003cstrong\u003e✔️ Impact on taxable income\u003c\/strong\u003e\u003cbr data-start=\"1455\" data-end=\"1458\"\u003e\u003cstrong\u003e✔️ Real-life illustrations and examples\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1501\" data-end=\"1532\"\u003e\u003cstrong\u003eHelps in practical application.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"1534\" data-end=\"1537\"\u003e\n\u003cp data-start=\"1539\" data-end=\"1588\"\u003e\u003cstrong\u003e🔹 Latest Amendments \u0026amp; Updates (Edition 2026)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1590\" data-end=\"1713\"\u003e\u003cstrong\u003e✔️ Updated with latest Finance Act changes\u003c\/strong\u003e\u003cbr data-start=\"1632\" data-end=\"1635\"\u003e\u003cstrong\u003e✔️ Covers recent judicial pronouncements\u003c\/strong\u003e\u003cbr data-start=\"1675\" data-end=\"1678\"\u003e\u003cstrong\u003e✔️ Reflects current tax practices\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1715\" data-end=\"1743\"\u003e\u003cstrong\u003eKeeps readers fully updated.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"1745\" data-end=\"1748\"\u003e\n\u003cp data-start=\"1750\" data-end=\"1794\"\u003e\u003cstrong\u003e🔹 Concept Clarity + Case-Based Learning\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1796\" data-end=\"1909\"\u003e\u003cstrong\u003e✔️ Easy-to-understand explanations\u003c\/strong\u003e\u003cbr data-start=\"1830\" data-end=\"1833\"\u003e\u003cstrong\u003e✔️ Illustrative examples for each ICDS\u003c\/strong\u003e\u003cbr data-start=\"1871\" data-end=\"1874\"\u003e\u003cstrong\u003e✔️ Practical issues and solutions\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1911\" data-end=\"1959\"\u003e\u003cstrong\u003eImproves conceptual and practical understanding.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"1961\" data-end=\"1964\"\u003e\n\u003cp data-start=\"1966\" data-end=\"1997\"\u003e\u003cstrong\u003e📖 Key Features of the Book\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1999\" data-end=\"2186\"\u003e\u003cstrong\u003e🔹 Latest Updated Edition 2026\u003c\/strong\u003e\u003cbr data-start=\"2029\" data-end=\"2032\"\u003e\u003cstrong\u003e🔹 Covers all ICDS (I to X)\u003c\/strong\u003e\u003cbr data-start=\"2059\" data-end=\"2062\"\u003e\u003cstrong\u003e🔹 Practical + conceptual approach\u003c\/strong\u003e\u003cbr data-start=\"2096\" data-end=\"2099\"\u003e\u003cstrong\u003e🔹 Includes case laws \u0026amp; illustrations\u003c\/strong\u003e\u003cbr data-start=\"2136\" data-end=\"2139\"\u003e\u003cstrong\u003e🔹 Useful for exams and professional practice\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2188\" data-end=\"2191\"\u003e\n\u003cp data-start=\"2193\" data-end=\"2209\"\u003e\u003cstrong\u003e🎯 Ideal For\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"2211\" data-end=\"2386\"\u003e\u003cstrong\u003e💼 Chartered Accountants \u0026amp; Tax Professionals\u003c\/strong\u003e\u003cbr data-start=\"2255\" data-end=\"2258\"\u003e\u003cstrong\u003e📊 CA \/ CS \/ CMA Students\u003c\/strong\u003e\u003cbr data-start=\"2283\" data-end=\"2286\"\u003e\u003cstrong\u003e⚖️ Tax Consultants \u0026amp; Practitioners\u003c\/strong\u003e\u003cbr data-start=\"2320\" data-end=\"2323\"\u003e\u003cstrong\u003e🏢 Corporate Tax \u0026amp; Finance Teams\u003c\/strong\u003e\u003cbr data-start=\"2355\" data-end=\"2358\"\u003e\u003cstrong\u003e📚 Commerce \u0026amp; Law Students\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2388\" data-end=\"2391\"\u003e\n\u003cp data-start=\"2393\" data-end=\"2434\"\u003e\u003cstrong\u003e⭐ Why This Book is Highly Recommended\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"2436\" data-end=\"2665\"\u003e\u003cstrong\u003e✔️ Complete ICDS coverage in one place\u003c\/strong\u003e\u003cbr data-start=\"2474\" data-end=\"2477\"\u003e\u003cstrong\u003e✔️ Simplifies complex tax provisions\u003c\/strong\u003e\u003cbr data-start=\"2513\" data-end=\"2516\"\u003e\u003cstrong\u003e✔️ Helps in accurate income computation\u003c\/strong\u003e\u003cbr data-start=\"2555\" data-end=\"2558\"\u003e\u003cstrong\u003e✔️ Useful for both exams and practice\u003c\/strong\u003e\u003cbr data-start=\"2595\" data-end=\"2598\"\u003e\u003cstrong\u003e✔️ Trusted publication from \u003cspan class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"\u003e\u003cspan class=\"whitespace-normal\"\u003eBharat Law House\u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2667\" data-end=\"2670\"\u003e\n\u003cp data-start=\"2672\" data-end=\"2714\"\u003e\u003cstrong\u003e🚨 Preparation Strategy Insight (ICDS)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"2716\" data-end=\"2747\"\u003e\u003cstrong\u003e👉 Pro Tips to Master ICDS:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"2749\" data-end=\"2973\"\u003e\u003cstrong\u003e✔️ Study ICDS along with Income Tax Act\u003c\/strong\u003e\u003cbr data-start=\"2788\" data-end=\"2791\"\u003e\u003cstrong\u003e✔️ Focus on differences with Accounting Standards\u003c\/strong\u003e\u003cbr data-start=\"2840\" data-end=\"2843\"\u003e\u003cstrong\u003e✔️ Practice numerical and case-based questions\u003c\/strong\u003e\u003cbr data-start=\"2889\" data-end=\"2892\"\u003e\u003cstrong\u003e✔️ Revise important provisions regularly\u003c\/strong\u003e\u003cbr data-start=\"2932\" data-end=\"2935\"\u003e\u003cstrong\u003e✔️ Understand practical implications\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2975\" data-end=\"2978\"\u003e\n\u003cp data-start=\"2980\" data-end=\"3021\"\u003e\u003cstrong\u003e⭐ Final Recommendation (Deep Insight)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"3023\" data-end=\"3135\"\u003e\u003cstrong\u003eThis book is a must-have for professionals dealing with income computation and tax disclosures, helping you:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"3137\" data-end=\"3249\"\u003e\u003cstrong\u003e✔️ Understand ICDS thoroughly\u003c\/strong\u003e\u003cbr data-start=\"3166\" data-end=\"3169\"\u003e\u003cstrong\u003e✔️ Apply standards in real scenarios\u003c\/strong\u003e\u003cbr data-start=\"3205\" data-end=\"3208\"\u003e\u003cstrong\u003e✔️ Improve accuracy in tax computations\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"3251\" data-end=\"3351\"\u003e\u003cstrong\u003e👉 It transforms your preparation into a practical and professional-level understanding of ICDS.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"3353\" data-end=\"3356\"\u003e\n\u003cp data-start=\"3358\" data-end=\"3402\"\u003e\u003cstrong\u003e👉 Best Way to Use This Book Effectively\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"3404\" data-end=\"3540\"\u003e\u003cstrong\u003eStudy ICDS standard-wise\u003c\/strong\u003e\u003cbr data-start=\"3428\" data-end=\"3431\"\u003e\u003cstrong\u003eFocus on illustrations\u003c\/strong\u003e\u003cbr data-start=\"3453\" data-end=\"3456\"\u003e\u003cstrong\u003eCompare with accounting standards\u003c\/strong\u003e\u003cbr data-start=\"3489\" data-end=\"3492\"\u003e\u003cstrong\u003eRevise regularly\u003c\/strong\u003e\u003cbr data-start=\"3508\" data-end=\"3511\"\u003e\u003cstrong\u003eApply in practical problems\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"3542\" data-end=\"3592\"\u003e\u003cstrong\u003eConsistent study = Strong command over ICDS 📘💼\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"3594\" data-end=\"3597\"\u003e\n\u003cp data-start=\"3646\" data-end=\"4011\"\u003e\u003cstrong\u003eICDS book CA Kamal Garg 2026\u003c\/strong\u003e\u003cbr data-start=\"3674\" data-end=\"3677\"\u003e\u003cstrong\u003eIncome Computation Disclosure Standards Bharat Law House\u003c\/strong\u003e\u003cbr data-start=\"3733\" data-end=\"3736\"\u003e\u003cstrong\u003eICDS latest edition 2026 India\u003c\/strong\u003e\u003cbr data-start=\"3766\" data-end=\"3769\"\u003e\u003cstrong\u003eCA Kamal Garg ICDS book review\u003c\/strong\u003e\u003cbr data-start=\"3799\" data-end=\"3802\"\u003e\u003cstrong\u003eICDS for CA students book\u003c\/strong\u003e\u003cbr data-start=\"3827\" data-end=\"3830\"\u003e\u003cstrong\u003eIncome tax ICDS guide India\u003c\/strong\u003e\u003cbr data-start=\"3857\" data-end=\"3860\"\u003e\u003cstrong\u003eBest book for ICDS preparation\u003c\/strong\u003e\u003cbr data-start=\"3890\" data-end=\"3893\"\u003e\u003cstrong\u003eICDS accounting standards tax book\u003c\/strong\u003e\u003cbr data-start=\"3927\" data-end=\"3930\"\u003e\u003cstrong\u003eIncome computation standards book India\u003c\/strong\u003e\u003cbr data-start=\"3969\" data-end=\"3972\"\u003e\u003cstrong\u003eICDS practical guide Bharat Law House\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"4013\" data-end=\"4016\"\u003e\n\u003cp data-start=\"4066\" data-end=\"4492\" data-is-last-node=\"\" data-is-only-node=\"\"\u003e\u003cstrong\u003eIncome Computation Disclosure Standards latest edition 2026\u003c\/strong\u003e\u003cbr data-start=\"4125\" data-end=\"4128\"\u003e\u003cstrong\u003eCA Kamal Garg ICDS book latest edition\u003c\/strong\u003e\u003cbr data-start=\"4166\" data-end=\"4169\"\u003e\u003cstrong\u003eBest ICDS book for CA final students India\u003c\/strong\u003e\u003cbr data-start=\"4211\" data-end=\"4214\"\u003e\u003cstrong\u003eICDS vs accounting standards book India\u003c\/strong\u003e\u003cbr data-start=\"4253\" data-end=\"4256\"\u003e\u003cstrong\u003eIncome tax ICDS practical guide with examples\u003c\/strong\u003e\u003cbr data-start=\"4301\" data-end=\"4304\"\u003e\u003cstrong\u003eBharat Law House ICDS book 2026\u003c\/strong\u003e\u003cbr data-start=\"4335\" data-end=\"4338\"\u003e\u003cstrong\u003eICDS case laws and illustrations book\u003c\/strong\u003e\u003cbr data-start=\"4375\" data-end=\"4378\"\u003e\u003cstrong\u003eICDS income tax computation guide India\u003c\/strong\u003e\u003cbr data-start=\"4417\" data-end=\"4420\"\u003e\u003cstrong\u003eProfessional book on ICDS India 2026\u003c\/strong\u003e\u003cbr data-start=\"4456\" data-end=\"4459\"\u003e\u003cstrong\u003eICDS complete guide CA Kamal Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"mt-3 w-full empty:hidden\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43856799596678,"sku":null,"price":1310.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/Gemini_Generated_Image_95pigc95pigc95pi_1.webp?v=1775931659","url":"https:\/\/genzbookcompany.com\/products\/income-computation-disclosure-standards-ca-kamal-garg-bharat-law-house-edition-2026","provider":"GenZbookcompany","version":"1.0","type":"link"}