Institute of Company Secretaries of India (ICSI) has issued clarification about applicability of the latest Finance Act and other changes for Company Secretaries December, 2013 Examination.
The clarification is applicable for the following students:-
- For appearing in the Paper "Tax Laws (Old Syllabus)"
- For appearing in the Paper "Tax Laws and Practice (New Syllabus)"
2. Students of Professional Programme
- For appearing in the Paper " Advanced Tax Laws and Practice "
Direct Taxes applicable for December 2013 Examination shall be Assessment Year 2013-14 (Previous Year 2012-13).
Students are advised to study:-
- Finance Act, 2012 for December 2012 Examination
- All the Circulars, Clarifications, Notifications, etc. issued by the CBDT & Central Government, on or before six months prior to the date of the respective examinations.
Students appearing in ‘Executive Programme’ (in the ‘Tax Laws’) and 'Professional Programme' (in the 'Advanced Tax Laws and Practice') respectively may take note of the following changes applicable for December 2012 Examination.
- All changes made by the Finance Act, 2013.
- All Circulars, Clarifications/Notifications issued by CBEC / Central Government effective six months prior to the date of examination.
Companies Act, 2013 Click here....