[No.13-CA(Exams)/WdngPlcy/2012 – November 16, 2012]
In terms of the provisions of Regulation 39 (4) of the Chartered Accountants Regulations, 1988, the candidates of an examination conducted by the Institute have the facility to apply for verification of their answer books as to whether their answers in any particular paper or papers have been examined and marked. Similarly, they also have the facility to apply for inspection and/or have a certified copy of their answer books in terms of the related procedure as approved by the Council of the Institute.
The answer books involving applications received seeking verification, inspection and/or certified copy, as also the applications received under the Right to Information Act, 2005, in relation to a given examination are retained for a maximum period of one year from the date of declaration of results of relevant examination. As regards answer books involving matters which are subjudice [(i.e. involving litigation (either within the Institute or outside the Institute such as Hon’ble Courts of judicature, Central Information Commission or other similar forums)], the same are retained till the conclusion of the litigation proceedings in such fora.
All other answer books in relation to a given examination are retained for a period of four months (120) days from the date of declaration of result of the relevant examination.
The above is for the information of all concerned.
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Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018