Finance bill 2017 | effective date for few sections

B.S.Omkareshwar (CA-Final Student) (217 Points)

11 June 2017  

Hi everyone,

I would be writing my CA Finals exams in May 2018. So i presume all amendment via Finance Act 2017 would be applicable and all amendments, notifications, circulars etc till Oct 2017 are relevant.

But as I was going through Finance Bill 2017. In the bill i could see everywhere that -

"...this section shall be inserted with effect from 1st day of April, 2018."

now my question is whether these amendments are applicable to my attempt since these are effective from 1st April 2018.

Kindly guide me in this regard.

Thanks in advance,

Omkareshwar