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In this question 13(9) and (10) is used However in ICAI module these provisions are contained in points 10 and 11 why so? Which subsections are correct?
Answers (2)
Actually if you'll look at bare act this subsections are given in 9 and 10 respectively but our institute just doesn't copy the bare act so they broke down large provisions into smaller points ...so don't confuse ICAI point numbers with the subsection if you have any doubt always refer bare act first