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Whether applicable for ca final nov 2014?
Sec 161(2) of alternate director of new cos act is applicable not 313
ICAI has clarified vide announcement dated 28.08.2014, that since section 161(2) of the Companies Act, 2013 pertaining to appointment of alternate director was not notified on 12th September, 2013, it is not applicable for November, 2014 examinations. So, students are advised to ignore reference to section 161(2) as contained in the study material and supplementary paper for said examinations and instead refer section 313 of the Companies Act, 1956.
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View ICAI Announcement
ohhh... i relied on the supplementary and was unaware of such announcement... is there any more changes/updations in the supplementary/sections???
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