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Paper 4 - Taxation: Corrigendum to Study Material and Supplementary Study Paper [October, 2014 Editions]
December, 16th 2014

ntermediate (IPC) Course 

1.   Study Material (Module 2) of Part I: Income-tax of Paper 4: Taxation [October, 2014 Edition relevant for May, 2015 and November 2015 Examinations] - Printed copy

In Unit 4: Capital Gains of Chapter 4, in illustration 17 in page 4.217, the word “building” in the question should be read as “land” in both places where the word appears. 

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

With effect from 01.04.2014, an importer who issues an invoice on which CENVAT credit can be taken is also required to obtain such registration [Notification No. 8 2014 CE (NT) dated 28.02.2014]

Refer page 70 of the said publication hosted on BoS Knowledge Portal at ICAI website for details.

The above corrections have been incorporated in the publications hosted on the BoS Knowledge Portal at ICAI website.

 
 
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