Which provisions apply in dt final if p.y ques ask?

Hojefa (Ca final) (178 Points)

20 November 2013  

i want to know that suppose in dt final,  Question asked regarding past previous year i.e if for me p.y 13-14 is

applicable but in ques 11-12 or 12-13 will be there than what to do? which year provision should apply in writing answer ? if previous provision, than is it neccessary to remember previous year provision also? is icai asking these kind  of ques? kindly solve the query. thnks in advance.