In exercise of the powers conferred by sub-section (2) of section 145 of the Income-tax Act, 1961, the CBDT has notified the income computation and disclosure standards. This notification shall come into force with effect from 1st day of April, 2015.

Click the following link for downloading the complete Notification.

http://www.incometaxindia.gov.in/communications/notification/notification33_2015.pdf

CA. Tarun Jamnadas Ghia
Chairman, Direct Taxes Committee, ICAI