Delhi
1566 Points
Joined August 2008
A.Y. 2012-13 will be applicable for Nov 2012 exams, hence it should be be 12.36% (new rates).
but i gave exam of cwa final in june 2012 and in exam question specially mentioned the rate have to taken like in one question it was state to take 10% and in another it was state to take 12%.
dont worry on tax rate applicable in exam, you can also make a note before starting question, rate is not matter either you chose 12% or 10%.