Standard-by-standard reconciliation between the books figure and the ICDS-adjusted figure, with the adjustment computed per standard and totalled — only standards with an actual difference print in the final document.
Entity: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
Purpose: to reconcile the accounting-standard figure per books against the figure recomputed under the notified Income Computation and Disclosure Standards (ICDS, notified under Section 145(2)), for every ICDS where a difference arises, and to feed the resulting net adjustment into Form 3CD Clause 13(d)/(e) and the computation of total income.
Note: ICDS VI (Effects of Changes in Foreign Exchange Rates) and ICDS VIII (Securities) are omitted from this list as lower-frequency for most assessees — add them if applicable to this entity's facts. This working paper does not attempt to restate the full ICDS text; verify each standard's current computation mechanics against the notified ICDS text before finalising the adjustment figure for that row.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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