Part II of Paper 4: Taxation : Corrigendum to study material and practice manual (October ,2014 editions). - (23-12-2014)

Previous Topic Next Topic
 
Posted by chdcaprofessionals chdcaprofessionals
      Options
SOURCE - CLICK HERE

1. Study Material of Part II: Indirect Taxes of Paper 4: Taxation [October, 2014 Edition relevant for May, 2015 and November, 2015 Examinations] – Printed copy

(i) In Chapter 1, pg. no. 1.47 under heading 2.13, sub-point (1), the words “or an importer who issues an invoice on which CENVAT credit can be taken.” be added at the end of the paragraph after the words “…..……or otherwise uses excisable goods”.

(ii) In Chapter 6, under sub-heading “B. In case of insurer carrying on life insurance business [Subrule (7A)]”, the word “on”, wherever it appears in the table, be replaced with ‘at’.

2. Practice Manual of Part II: Indirect Taxes of Paper 4: Taxation [October, 2014 Edition relevant for May, 2015 and November, 2015 Examinations] – Printed copy

(i) At page no. 6.10, the table in answer to Q. 17 be substituted with the following table:



The above substitution be also made at page no. 99 in the printed copy of Supplementary Study Paper – 2014 for Part II: Indirect Taxes of Paper 4: Taxation.

(ii) At page no. 7.16, in Note no. 2 to Question 25, the words “definition of capital goods excludes office equipment” be substituted with the words “same is not used for providing the construction service.”

All the above corrections have been incorporated in the publications hosted on the BoS Knowledge Portal of the ICAI website