As per the notification issued by CBDT on 29th September 2016, all assessees are required to comply with Income Computation and Disclosure Standards (ICDS) from A.Y. 2017-18. An exemption has been provided to Individual and HUF not coming under the purview of audit under section 44 AB.
Source: NOTIFICATION No. 87/2016 [text-blocks id=”file-your-return”]