| ASICDS_040 | Introduction and Applicability |
| ASICDS_041 | ICDS vis-à-vis Section 145 |
| ASICDS_042 | FAQs on ICDSs |
| ASICDS_043 | Overview of ICDSs |
| ASICDS_044 | Overview of Common Principles Contained in all ICDSs |
| ASICDS_045 | ICDS and Income Tax Returns Forms/Tax Audit Report |