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Amendments?

IPCC 653 views 1 replies
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c.a final....
714 Points Posted on 07 July 2010

Can anyone just tell me in which subjects do amendments come in PCC ??

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On 07 July 2010 at 17:55 Report
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Tax Assistant (Accounting Technician CA
8311 Points Posted on 07 July 2010
Announcement for students appearing in November 2010 examination PCC/IPCC [Taxation] - (05-07-2010)
For students appearing in November 2010 examination, the amendments made by the Finance (No.2) Act, 2009, as applicable for assessment year 2010-11 are relevant. Therefore, the amendments made by the Finance (No.2) Act, 2009 which are not applicable for A.Y.2010-11 would not be relevant for students appearing for November 2010 examination.
 
Accordingly, the amendments made by the Finance (No.2) Act, 2009 in sections 44AA, 44AB, 44AD, 44AE and 44AF of the Income-tax Act, 1961 would not be applicable for the students appearing for the above-mentioned papers in November 2010 examination, since these amendments are effective only from A.Y.2011-12.
 
This clarification has also been given in the Supplementary Study Paper – 2009 for PCC/IPCC and the study material on “Taxation” for A.Y.2010-11 at the appropriate places where these sections are discussed.
 
 
 
57 Reply
On 07 July 2010 at 18:04


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