Applicability of the latest Finance Act and other changes for Company Secretaries June, 2012 Examination.
Applicability of the latest
Finance Act and other changes for Company Secretaries June, 2012 Examination.
All students may note that for the June 2012
Examination Session in respect of Direct Taxes the applicable Assessment Year
shall be 2012-13 (Previous Year 2011-12). Thus, they will have to study Finance
Act, 2011 for June 2012 Examination. Further as per the Syllabus, (of Executive
Programme and 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 examinations.
Gift Tax Act has been excluded from the scope of
the examination from June 1999 session onwards unless otherwise informed.
Students appearing in the ‘Tax Laws’ (Indirect Tax
Portion to the extent of topics covered in the syllabus, of ‘Executive
Programme’) and Advanced Tax Laws and Practice (Professional Programme)
respectively may take note of the following changes applicable for June 2012
1. All changes made by the Finance Act, 2011.
2. All Circulars, Clarifications/Notifications
issued by CBEC / Central Government which became effective six months prior to
the date of examination.