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Applicability Of Finance Act For June 2017 Exam

Applicability of the Finance Act for June 2017

For Students appearing in the following Papers in June 2017:-

Examinations Executive Programme

(i) Tax Laws and Practice (Module-1, Paper-4)

Professional Programme

(ii) Advanced Tax Laws and Practice (Module-3, Paper-7)

May note as follows:

1. For Direct taxes, Finance Act, 2016 is applicable.

2. Applicable Assessment Year is 2017-18 (Previous Year 2016-17).

3. Since, Wealth Tax Act, 1957 is abolished w.e.f. 1st April, 2015. The questions from the same will not be asked in examination from December, 2015 session onwards.

4. For Indirect Taxes, all changes made by the Finance Act, 2016 are also applicable.

5. Students are also required to update themselves on all the relevant Notifications, Circulars, Clarifications, etc. issued by the CBDT, CBEC & Central Government, on or before six months prior to the date of the June 2017 Examination.

Moreover supplements covering major Amendments, Notifications, Circulars etc. made/issued under Finance Act, 2016 will be uploaded under the ‘Academic Corner’ of the Institute’s website.

 

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