Chapter 8 “Redemption of Debentures” of the Intermediate Paper 1: Accounting Study Material (Module II) has been revised in line with the Companies (Share Capital and Debentures) Amendment Rules, 2019. The revised chapter is applicable from May, 2020 Examination. The students of Intermediate level who have either July, 2019 Edition or prior Edition of the Study Material are advised to ignore this chapter given in that material and are advised to refer the revised chapter uploaded on the BoS Knowledge Portal of the Institute’s website at the below mentioned link:

https://resource.cdn.icai.org/55831bos45229cp8.pdf