Question
In the context of ICDS V, which category of assets does
this standard specifically address?Solution
The Income Computation and Disclosure Standard V is a set of accounting standards issued by the Central Board of Direct Taxes (CBDT) in India. These standards aim to provide a consistent and uniform framework for the computation of income and the disclosure of income-related information for tax purposes. ICDS V specifically deals with "Tangible Fixed Assets."
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