Guide to Income Computation and Disclosure standard (ICDS) is a book which provides detailed commentary on computation of income in accordance with ICDS. The current publication is the 4th edition which incorporates all the changes made by the Finance (No. 2) Act, 2019. This book provides comparative analysis of ICDS with respective Accounting Standard and Indian Accounting Standard. Further, it also covers various clarifications or judicial pronouncements issued in respect of applicability or validity of ICDS provisions.