Disclaimer: The questions and answers in the Revision Test Papers (RTPs) relate to the assessment year which is applicable for the relevant examination, in respect of which the RTP has been prepared. The provisions of tax laws, as amended by the Finance Act of a particular year, is made applicable for May and November examinations held in the next year. The cut-off date for notifications, circulars and other legislative amendments is 6 months. Therefore, while preparing for the examination from previous RTPs, further changes in the provisions of tax laws effected by the successive Finance Act(s), notifications, circulars and other legislations as well as judicial decisions have to be necessarily considered.
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