The Central Government has notified 98 sections of the Companies Act, 2013 on 12th September, 2013.
Accordingly those 98 notified sections are applicable for November 2014 examinations corresponding to their bifurcation into the Intermediate (IPC) and Final Course(s), i.e. from these 98 sections, 53 sections have been included in the Paper–2, Business Laws, Ethics and Communication, Intermediate (IPC) Course, and 45 have been included in the Paper-4, Corporate and Allied Laws, Final Course.
Download ICAI Notification in this regard from the link below:
http://220.227.161.86/32800bos-announ15mar14.pdf
Notification dated 20.05.2014 for Applicability of notified sections of Chapter IX, “Accounts of Companies” and Chapter X, “Audit and Auditors” of the Companies Act, 2013 along with its Rules for November 2014, Examinations for Final Course. Download ICAI Notification in this regard from the link below:
http://220.227.161.86/33530bos23144nov14.pdf
"It is also clarified that along with the applicable sections of the Companies Act, 2013, the remaining provisions of the Companies Act, 1956, if any, would continue to apply for November 2014 examinations."
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