Correctly said by ramsinghania.. Such SAs r applicable for coming every attempt, though r effective from 1.4.11... Moreover, i suggest, they r more important as well like AS 30-32
@ Bapna : Yes ofcoarse, whichever SAs r referred in ur module, those r applicapble for IPCC..., and for more updates, keep referring ICAI newletters/journals till march'11..... And asa my experience is concerned, revised SAs must b applicable not the new ones.... Still u refer newsletters too....