Extension of time for admission in Foundation Course for appearing Dec 2021 Exams

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

• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
• TDS can’t be denied for non deposit of tax deducted by the deductor – High Court