The study materials for Paper 7: Direct Tax Laws and Paper 8: Indirect Tax Laws for the new final course have been published. The study materials on Direct Tax Laws [A.Y.2009-10] and Indirect Tax Laws contain the amendments made by the Finance Act, 2008 which are relevant for June 2009 and November 2009 examinations.
|
The above study materials will also be relevant for the students of the existing final course for June 2009 and November 2009 examinations for Paper 7: Direct Taxes and Paper 8: Indirect Taxes with the exception of -
|
| I. Direct Taxes |
1. Chapter 12 on Inter-relationship between Accounting and Taxation and |
| |
2. The portion relating to Ethics in Taxation (14.4) in Chapter 14. |
| II. Indirect Taxes |
1. Chapter 16 of Section C on Inter-relationship of accounting with excise, customs and service tax. |
| |
2. Chapters 6 to 12 of Section B relating to VAT. | |
In the alternative, if the students already have the earlier edition of study material on Paper 7: Direct Tax Laws [i.e. based on the provisions applicable for A.Y.2008-09] and Paper 8: Indirect Tax Laws [i.e. as amended by the Finance Act, 2007], then, they can purchase the Supplementary Study Paper – 2008 for the final course, which contains the amendments made by the Finance Act, 2008 (relevant for A.Y. 2009-10) and significant notifications/circulars/other legislative amendments made between 1.5.2007 and 30.4.2008.
|
