27/09/2021
CMA Inter/Final
Important - Read till last
June 2021 exam is now merged with Dec 2021 exam
Important Points:
🕹Finance Act 2021 is NOT applicable to Dec 2021 exam
🕹Assessment Year 2022-23 is NOT applicable to Dec 2021 exam
🕹Please continue with same set of books/class/notes
🕹Direct Tax - Final (11th Edition Book) & Inter DT (18th Edition Book); Custom (5th Edition Book) & GST (7th Edition Book).
🕹Since, June 2021 exam is merged with Dec 2021 exam, now cutoff date for Circular/Notification is 31.05.2021.
🕹6 months amendments from 1.12.2020 to 31.05.2021 will be applicable for DT, GST & Customs
🕹DT - There is no much amendments except 2/3 pages due to notification as new Finance Act 2021/AY 2022-23 is not applicable. DT Notification/Circulars are not much relevant for syllabus/exam.
🕹In GST - 15/20 pages amendments are applicable due to 6 months Notification/Circular. GST 7th Edition Book + GST amendment booklet will work for Dec 2021 exam.
🕹In Custom - 3/4 pages amendments are applicable for Dec 2021 exam.
🕹Same Set of books/class/notes/question bank/test series are applicable for June and Dec 2021 exam. There is no need to change.
❤️Also, Please Note
🕹Finance Act 2021 will be applicable for June 2022/Dec 2022 exam.
🕹In case student could not appear for Dec 2021 exam and shift to June 2022 exam - DT Amendments (due to new Finance Act 2021 and change of Assessment Year) will be applicable; New Finance Act 2021 for June 2022 exam will also brought amendments in GST as well as in Custom too.
🕹There is no much Amendments in GST/Custom for June 2022 exam as compare to Dec 2021 exam evenif there is a change of Finance Act. Assessment year is not relevant for GST and Custom.