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79082 Bos 63255
79082 Bos 63255
1 3 3.68 The last option to Quiz Time 5 “(b) ` 9 lakh” be read as “(d) ` 9 lakh”.
1 7 7.17 In Example 9, the words “a company uses its CSR funds to pay the seller ` 30,” be read
as “a company receives price linked subsidy of ` 30 per notebook from an NGO”.
1 7 7.24, 7.30 The word “subsidy” be read as “price linked subsidy” in Illustration 1 and Question 9.
1 7 7.31 In point (iv) of Question 11, the words “goods supplied” be read as “price”.
2 13 13.38 In the diagram under the heading “Interest payable on the gross tax liability [Section
50(1)], the words starting with “after commencement of proceedings….Section 74” be
substituted with “within due date”.
2 14 14.24 Point 3 of the table “Consequences of not complying with TDS provisions” be ignored.
2 15 15.80 In Answer 2, the words “the due date for furnishing of return for the month of September
or second quarter (in case of quarterly filers)” be replaced with “30th November”.
Note – The above corrections have been carried out in the soft copy of the Study Material webhosted at the following link:
https://boslive.icai.org/sm_module.php?module=8