Extension of time for admission in Foundation Course for appearing Dec 2021 Exams
Extension of time period for admission in Foundation Course for appearing in Foundation Examination to be held in December, 2021
ICAI, in order to remove hardship caused to the students due to Covid-19 spread or otherwise, has decided as under :–
- Candidate may provisionally register in the Foundation Course on or before 16th August, 2021 and appear in December 2021 Foundation examination.
- Such Students are required to send their Class XII examination mark sheets to Additional Secretary, Examination Department (ICAI) latest by 10th September 2021.
- The above relaxation in the requirement of Regulation 25E & 25F shall be a one-time measure only. Director Board of Studies, ICAI
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment




