Extension of time for Registration for Foundation Examination December 2022
ICAI has extended the time period for students to get registered in Foundation Course for appearing in Foundation Examination to be held in December, 2022
Extension of time period for Registration in Foundation Course for appearing in Foundation Examination to be held in December, 2022
According to Announcement by ICAI, this step has been taken as one time measure in view of the delay in declaration of Class 12th result.
The revised timeline for registration in foundation course is as under:
Candidate may provisionally register in the Foundation Course on or before 14th August, 2022 and appear in December 2022 Foundation examination.
Such Students are required to send their Class XII examination mark sheets to Additional Secretary, Examination Department (ICAI) latest by 10th September 2022.
- First-time experience in filing appeal a reasonable & bona fide cause for delay
- Non-disclosure of destination place in documents no ground for seizure u/s 129 of GST Act.
- Charging of exorbitant interest in commercial transactions not against morality or justice
- Assessees not required to prove “source of the source‟ of funds Prior to Finance Act 2022
- During pendency before settlement commission, assessee have right to contest assessment

