Abhishek Sir, let us try to understand the key differentiation between a Bill and an Act.
A bill is a proposed law to the Parliament of India. When both the houses of parliament (i.e., Lok Sabha and Rajya Sabha), passes it, then it shall be sent to the office of His Excellency the President of India for his assent and later published in the official Gazette of India., and becomes an Act of Parliament.
In case, if, you are appearing for November 2013 or May 2014 Examination, the Institute has already issued Notification of “Non-applicability of Companies Bill, 2012 (to be enacted as the Companies Act, 2013) for May 2014, Examinations “– please go thru the ICAI website for more clarification from the below link:
https://icai.org/new_post.html?post_id=9817&c_id=219