CS DEC 2010 EXAM TAX

Applicability of the latest Finance Act and other changes for Company Secretaries December, 2010 Examination.

 DIRECT TAXES

All students may note that for the December 2010 Examination Session in respect of Direct Taxes the applicable Assessment Year shall be 2010-11 (Previous Year 2009-10).  

Thus, they will have to study Finance Act, 2009 for December 2010 Examination. Further as per the Syllabus (for both Executive Programme and Final or Professional Programme) students are required to update themselves about all the Circulars, Clarifications, Notifications, etc., issued by the CBDT & Central Government, which come into effect on or before six months prior to the date of the respective exam inations.

INDIRECT TAXES

Students appearing in the ‘Tax Laws’ (Indirect Tax Portion to the extent of topics covered in the syllabus, for both ‘Executive Programme’ and Direct and Indirect Taxation—Law and Practice (Final Course) or Advanced Tax Laws and Practice (Professional Programme) respectively may take note of the following changes applicable for December 2010 Examination.

1 All changes made by the Finance Act, 2010.

2. All Circulars, Clarifications/Notifications issued by CBEC/Central Government which became effective six months prior to the date of exam ination.