The provisions of direct tax laws, as amended by the Finance Act, 2022 and significant notifications and circulars issued upto 31.10.2022, are relevant for June, 2023 examination. The relevant assessment year for June, 2023 examination is A.Y. 2023-24.

The December, 2021 edition of the Study Material has to be read along with the Supplementary Study Paper 2022 containing the provisions of direct tax laws, which have been amended by the Finance Act, 2022 and notifications and circulars issued between 1.11.2021 and 31.10.2022. The Supplementary Study Paper 2022 has been divided chapter-wise in line with the Study Material to facilitate easy corelation and combined reading therewith. Pages (iii) and (iv) in the Initial pages of the Supplementary Study Paper 2022 contains “BEFORE WE BEGIN..” in which the manner of presentation of the amendments therein has been explained. You are advised to read the same before reading the amended provisions in the Supplementary Study Paper 2022. The Judicial Update for June 2023 examination also forms part of this Supplementary Study Paper.

These publications are available at the following link –

The provisions of indirect tax laws, as amended by the Finance Act, 2022 and significant notifications and circulars issued upto 31.10.2022, are relevant for June, 2023 examination.

The December, 2021 edition of the Study Material has to be read along with the Supplementary Study Paper 2023 containing the provisions of indirect tax laws, which have been amended by the Finance Act, 2022 and notifications and circulars issued between 01.05.2021 and 31.10.2022. The Supplementary Study Paper 2023 has been categorised into various chapters in line with the Study Material to facilitate easy corelation and combined reading therewith.

These publications are available at the following link –

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