I am Sidhartha, a CA Final student. I humbly seek your guidance as to applicability of Point Of Taxation Rules, 2011 for the Indirect Tax Laws paper for the forthcoming May 2012 CA Final Examination.
28 January 2012
Yes its applicable since its included in the Supplementary Study paper
Download the study paper from Institute website http://www.icai.org/post.html?post_id=7633
The following pages contains the Point of taxation rules. - Page 62, 110, 117 to 126.
do note that these are the pages of pdf file and not the page number given below each page.
My personal view is that this concept will be tested. And if any questions regards to this is there in RTP then for sure this concept will be tested and read that question and answer blindly from RTP. Focus on the RTP more for DT and IDT as well as the Supplementary book and Case law book. Around 40 marks of the paper for DT and IDT will be from this. All the Best.