27 August 2014
I have a query about the 45 sections of Companies Act, 2013, which are made applicable by the ICAI for CA Final Examination in November 2014 that whether those 45 sections clearly abolishes the related old sections of Companies Act, 1956 or we have to study those sections alongwith the new 45 sections.
27 August 2014
You need to write your answer in light of Provisions of 45 applicable section of Companies Act 2013. But advisable to study old provision as well in case difference between old and new provision is asked. Please note that in addition to 45 section Provisions of Chapter IX - Accounts of Companies and Chapter X - Audit and Auditors of Companies Act 2013 are also applicable for CA Final Nov 2014 exams.
27 August 2014
they have replaced by the new 45 section so in short 45 sec u need to do and ignre the same 45 under old act but other sections are applicable of old act only
CAclubindia
