Revised Dates for CS Examinations which were postponed in Dec 2019 at all Centres across the Country and Abroad
The exams scheduled on 20th, 21st, 23rd and 24th December, 2019 will now be held on 31st December, 2019, 1st, 2nd and 3rd January 2020 respectively as per details as under:
COMPANY SECRETARIES EXAMINATIONS, DECEMBER, 2019
REVISED TIME-TABLE
EXAMINATION TIMING : 2:00 P.M. TO 5:00 P.M
The examination schedule and timings as announced earlier from 26th December, 2019 till 30th December, 2019 will remain the same.
Candidates have been advised to take note of the above. The Admit Card issued for December, 2019 examinations will remain valid for aforesaid revised dates of examinations. Candidates are advised to stay in touch with the website of the Institute: www.icsi.edu
- Credit in partner’s capital account for book entry adjustments can not be added u/s 68
- Non-compliance of summons issued u/s 131 no ground to make addition u/s 68
- Assessee not obliged to demonstrate actual utilization of donation u/s 35(1)(ii)
- For Registration u/s 12AB, phrase “genuineness of activities” is interpreted liberally
- If AO rejects a reply, he has to offer opportunity of personal hearing to assessee



