Applicability of Amendments in Indirect Taxes for Practical Training Assessment

Applicability of Amendments in Indirect Taxes for Practical Training Assessment 2
Applicability of Amendments in Indirect Taxes for Practical Training Assessment 3 Applicability of Amendments in Indirect Taxes for Practical Training Assessment 4 Applicability of Amendments in Indirect Taxes for Practical Training Assessment 5 Applicability of Amendments in Indirect Taxes for Practical Training Assessment 6

CA Study

Hello Everyone,

ICAI has issued a notification for all the students concerning Practical Training Assessment. The text of the notification reads as follows –

Applicability of the legislative amendments and notifications and circulars in Indirect Taxes for Practical Training Assessments

The cut off date for the applicability of the legislative amendments as well as the amendments made vide notifications and circulars in indirect tax laws for the purpose of practical training assessment is as under:
For the assessments to be conducted during the period between June and October

For example, for assessments to be conducted from June 2019 to October 2019, the cut off date for applicability of amendments will be 30th April 2019, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 30.04.2019
30th April


For the assessments to be conducted during the period between December and April

For example, for assessments to be conducted from December 2018 to April 2019, the cut off date for applicability of amendments will be 31st October 2018, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 31.10.2018
31st October


Link to Official Notification can be accessed from below –

https://icai.org/new_post.html?post_id=15957&c_id=347

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