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CA & CS Amendment Summaries

Source-checked, attempt-specific CA and CS amendment notes with official references and revision prompts.

Start with the attempt named on each page. These selected notes are free to read without an account. They do not cover every amendment, paper or exam requirement.

Source-checked through AI-assisted editorial comparison, not independently certified by a CA/CS reviewer. Each note shows its check date, applicability and next review date.

CA Intermediate · Corporate and Other Laws

Small-company thresholds: check both limits and the exclusions.

Review the revised capital and turnover limits alongside the exclusions in section 2(85).

Source check: 2026-10-23 · Review due: 2026-11-06

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CA Intermediate · Corporate and Other Laws

ADT-4: recognise the move to electronic reporting.

Understand the reporting-format change without assuming that the underlying reporting duty disappears.

Source check: 2026-10-23 · Review due: 2026-11-06

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CS Executive and Professional · tax papers listed in the ICSI notice

CS December 2026: use the tax-law basis named by ICSI.

Match your tax notes to the December 2026 notice before revising rates or provisions.

Source check: 2026-10-23 · Review due: 2026-11-06

Read the amendment note →