ICAI announces schedule of next CA exams to be held in December 2021.
As per Announcement of ICAI, the next Chartered Accountants Foundation, Intermediate (IPC)(Old Scheme), Intermediate(New Scheme), Final (Old Scheme as well as New Scheme) Examinations will be held in December 2021 as under:
Foundation course Examination –Under New Scheme
13th, 15th, 17th & 19thDecember 2021
Intermediate (IPC) Course Examination –Under Old Scheme [Only For Opt Out Students]
Group-I: 6th, 8th, 10th & 12th December 2021
Group-II: 14th, 16th & 18th December 2021
Intermediate Course Examination –Under New Scheme
Group-I: 6th, 8th, 10th & 12th December 2021
Group-II: 14th, 16th, 18th & 20th December 2021
Final Course Examination -Under Old Scheme[Only For Opt Out Students
Group -I: 5th, 7th, 9th & 11th December 2021
Group -II: 13th, 15th, 17th& 19thDecember 2021
Final Course Examination -Under New Scheme
Group -I: 5th, 7th, 9th & 11th December 2021
Group -II: 13th, 15th, 17th & 19th December 2021
MEMBERS’EXAMINATION
Insurance And Risk Management (IRM) Technical Examination
Modules I to IV 5th, 7th, 9th& 11th December 2021
International Trade Laws And World Trade Organisation (ITL & WTO), Part I Examination
Group A 5th & 7th December 2021
Group B 9th & 11th December 2021
International Taxation –Assessment Test (Intt –AT)
5th & 7th December 2021
Download detailed Schedule of December 2021 CA exams Click Here >>
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- Amendment to section 50C w.e.f. 01.04.2019 to apply retrospectively w.e.f. 01.04.2003
- Approval u/s 153D has to be granted for each assessment year. Single approval vitiated law
- Prosecution u/s 276C(2) quashed as assessee had not paid tax with ITR but later deposited it
- In slump sale acquisition, to claim depreciation, WDV in books of seller immaterial
