check the amendments to Income Tax Act for PCC students available at your nearest ICAI chapter
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No surbhi , It is not applicable for the upcoming may 10 attempt..sec44af has been amended wef assessment yr 2011-12 and shall be applicable for may 11 attempt.
yap. it is applicable 4 may2010 exam. bt only theoretical question will b asked. in practical question it will b irrelevnt bcz it will b applicable frm a/y 2011-12 nd we wil hav 2 calculate tax 4 a/y 2010-11. evenif u do den u hav 2 mention dis in a note.