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Clarification about applicability of the relevant Finance Act and other changes for Company Secretaryship June, 2014 Examination.

DIRECT TAXES

Students appearing in paper of Tax Laws (Old Syllabus), Tax Laws and Practice (New Syllabus) of Executive Programme and Advanced Tax Laws and Practice (Old Syllabus) of Professional Programme, Advanced Tax Laws and Practice (New Syllabus) of Professional Programme in June 2014 examination may note that, for Direct Taxes portion, applicable Assessment year shall be 2014-15 (Previous Year 2013-14). Thus, Students are advised to study Finance Act, 2013 for June 2014 Examination. Further students of Executive and Professional Programme are required to update themselves about all the relevant Circulars, Clarifications, Notifications, etc. issued by the CBDT & Central Government, on or before six months prior to the date of the respective examinations.

INDIRECT TAXES

Students appearing in paper of Tax Laws (Old Syllabus), Tax Laws and Practice (New Syllabus) of Executive Programme and Advanced Tax Laws and Practice (Old Syllabus) of Professional Programme, Advanced Tax Laws and Practice (New Syllabus) of Professional Programme in June 2014 examination may note that, for Indirect taxes portion, following changes applicable for June 2014 Examination.

1. All changes made by the Finance Act, 2013.

2. All relevant Circulars, Clarifications/Notifications issued by CBEC / Central Government effective six months prior to the date of examination.

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