Applicability of amendment passed by finance act

Hi,

I am confused with the amendments and there applicability status. Please advice.

Considering -  PY  2012-13, AY 2013-14, Amendment made in Finance act  2012. Applicable for  May 2013 and Nov 2013 CA Final Exams.

Question:-

If any amendment made in finance act 2012 and the applicability  of the amendment is w.e.f 1.4.2013, Whether this amendment  we need to consider for May exams. As for May we consider PY 2012-13 and the amendment is effective form 1.4.2013, Please advice.

Example:-

Wealth tax is imposed @ 1 percent on the value of specified assets held by the taxpayer on the valuation date (31 March) in excess of the basic exemption of INR 30,00,000. w.e.f 1.4.2013

Previously/ Current  limit is 10,00,000.00.

Advice:- Which limit i should consider for May 2013 exams and why?