Intermediate (IPC) Course students – November 2014 examination

Paper 2: Business Laws, Ethics and Communication

Non applicability of Sections 407 to 414 of the Companies Act 2013, for the Intermediate (IPC) Examination to be held in November 2014

It is hereby informed that Sections 407 to 414 of the Companies Act, 2013 relating to NCLT and NCLAT (notified on 12th September, 2013) formed part of the syllabus of the abovementioned paper as applicable for November, 2014 examinations. Consequently, the said sections were also incorporated in, Para 1.19 of Unit 1 from Page Nos. 22 to 26 of the Supplementary Study paper prepared for the said examinations.

However, keeping in view the fact that the NCLT and NCLAT are not in operation till date, students are hereby informed that the notified Sections 407 to 414 of the Companies Act, 2013 are not applicable for Intermediate (IPC) examination, to be held in November 2014 (Paper 2: Business Laws, Ethics and Communication).

Director,
Board of Studies

12.09.2014

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Intermediate (IPC) Course November 2014 Examination

Subject : Applicable sections of the Companies Act, 2013- for Group II : Paper 6 Auditing & Assurance Intermediate (IPC) November 2014 Examination,

Students may note that given below is the list of sections of the Companies Act, 2013 (notified on 12th Sept, 2013) which are applicable for Group II : Paper 6 Auditing & Assurance subject Intermediate (IPC) Level November 2014 Examination.

S. No. Section No of the Companies Act, 2013 Description of Section
1 39 Allotment of Securities by Company
2 51 Payment of Dividend in proportion to amount paid-up
3 70 Prohibition for buy back in certain circumstances
4 133 Central Government to Prescribe Accounting Standards
5 180 Restrictions on Powers of Board
6 181 Company to contribute to bona fide and Charitable Funds
7 182 Prohibitions and restrictions regarding political contribution
8 183 Power of board and other persons to make contribution to National Defence Fund etc.

These sections are also discussed for the convenience of the students as “Academic Update in view of Legislative Amendments in the Companies Act, 2013” in Group II : Paper 6 Auditing and Assurance Revisionary Test Paper for November 2014 Examination at following link
http://220.227.161.86/34566rtp_nov14_ipcc-6.pdf

Director of Studies

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