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

• AO is under an obligation to assign reasons for rejecting explanation of the assessee
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• Investment by firm through capital introduced by partners cannot be treated as unexplained