In pursuance of Regulation 22 of the Chartered Accountants Regulations 1988 the Council of the Institute of Chartered Accountants of India

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 322] ubZ fnYyh] 'kqØokj] flrEcj 13] 2019@Hkknz 22] 1941 No. 322] NEW DELHI, FRIDAY, SEPTEMBER 13, 2019/BHADRA 22, 1941 fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bafM;k ¼laln ds vf/kfu;e }kjk LFkkfir½ vfèklwpuk ubZ fnYyh] 16 vXkLRk] 2019 laŒ 13 & lh-,- ¼ijh{kk½@Ukoacj@2019%.—lunh y[s kkdkj fofu;e] 1988 d s fofu;e 22 d s vuqlkj] Hkkjrh; lunh y[s kkdkj laLFkku ifj"kn dk s vfèklpw uk tkjh dju s e sa çlUurk gS fd Qkm.M”s ku dkslZ ¼Lk”a kkfs/kr LdhEk½] b.VjehfM,V ¼vkbZihlh½ ¼iqjkuk LdhEk½] b.VjehfM,V] ¼u;k LdhEk½ vkSj QkbuZ y ¼iqjkuk ,o a u;k LdhEk½ dh ijh{kk; sa fuEufyf[kr frfFk;k sa rFkk LFkkUkk sa ij gkxsa h c'krsZ fd çR;ds dUs æ e sa ijh{kk d s fy; s i;kZIr l[a ;k e sa ijh{kkFkhZ vkons u djr s gAaS blh çdkj] fofu;e 204 d s vUrxZr iksLV DokfyfQd's ku ikB~;Øe ijh{kk vFkkZr] bUL;wjsUl ,o a fjLd eSuts eUs V ¼vkbZ0vkj0,e0½ rduhdh ijh+++{kk] bUVju's kuy VªMs ykWt ,o a oYMZ VªMs vkWjxus kbZt's ku ¼vkbZ0Vh0,y0 ,o a MCy0w Vh0vk0s ½ ¼Hkkx&izFke½ vkSj b.VjUk”s Uky VsSDl”s ku & ,lsleVsa VsLV ¼vkb,uVhVh &,Vh ½dh ijh{kk; sa ¼tk s fd laLFkku d s lnL;k sa d s fy, gS½ ¼dsoy Hkkjr e sa fLFkr½ fuEufyf[kr “kgjk sa ¼dUs nzk½sa ij gkxsa h] c”krsZ fd izR;ds dUs nz esa ijh{kk d s fy; s i;kZIr l[a ;k e sa ijh{kkFkhZ vkons u djr s gSAa Qkm.Ms'ku dkslZ Ikjh{kk %& ¼u;k LdhEk½ ¼ikB~;Øe f'k{kk ç.kkyh tk ss ifj’kn }kjk lunh y[s kkdkj fofu;e] 1988 d s fofu;e 25 & ,Q ¼3½ d s vUrxZr vf/klfwPkr gS] d s vuqlkj½ 9] 13] 15, vkSj 17 Ukoca j] 2019 b.VjehfM,V ¼vkbZihlh½ Ikjh{kk %&¼iqjkuk LdhEk½ ¼ikB~;Øe f'k{kk ç.kkyh tk ss ifj’kn }kjk lunh y[s kkdkj fofu;e] 1988 d s fofu;e 28 & bZ ¼3½ d s vUrxZr vf/klfwPkr gS] d s vuqlkj½ xzqi & A 2] 4] 6 vkSj 8 Ukoacj] 2019 xzqi & AA 11] 14 vkSj 16 Ukoacj] 2019 4750 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] b.VjehfM,V Ikjh{kk %&¼Lka'kksf/kr LdhEk½ ¼ikB~;Øe f'k{kk ç.kkyh tk ss ifj’kn }kjk lunh y[s kkdkj fofu;e] 1988 d s fofu;e 28 & th ¼4½ d s vUrxZr vf/klfwPkr gS] d s vuqlkj½ xzqi & A 2] 4] 6 vkSj 8 Ukoacj] 2019 xzqi & AA 11] 14] 16 vkSj 18 Ukoacj] 2019 QkbZuy Ikjh{kk %&%&¼iqjkuk LdhEk½ ¼ikB~;Øe f'k{kk ç.kkyh tk ss ifj’kn }kjk lunh y[s kkdkj fofu;e] 1988 d s fofu;e 31 ¼ii½ d s vUrxZr vf/klfwPkr gS] d s vuqlkj½ xzqi & A 1] 3] 5 vkSj 7 Ukoacj] 2019 xzqi & AA 9] 13] 15, vkSj 17 Ukoca j] 2019 QkbZuy Ikjh{kk %&%&¼u;k LdhEk½ ¼ikB~;Øe f'k{kk ç.kkyh tk ss ifj’kn }kjk lunh y[s kkdkj fofu;e] 1988 d s fofu;e 31 ¼iv½ d s vUrxZr vf/klfwPkr gS] d s vuqlkj½ xzqi & A 1] 3] 5 vkSj 7 Ukoacj] 2019 xzqi & AA 9] 13] 15, vkSj 17 Ukoca j] 2019 bUL;wjsUl ,oa fjLd eSustesUV ¼vkbZ0vkj0,e0½ ikB~;Øe rduhdh ijh{kk%& ekM~;wy 1 ls 4 9] 13] 15, vkSj 17 Ukoca j] 2019 bUVjus'kuy VªsM ykWt ,oa oYMZ VªsM vkWxZukbts'ku ¼vkbZ0Vh0,y0 ,oa MCyw0Vh0vks0½ ikB~;Øe ¼Hkkx&izFke½ ijh{kk%& xzqi & , 2 vkSj 4 Ukoacj ] 2019 xzqi & ch 6 vkSj 8 Ukoacj ] 2019 varjkZ"Vªh; djk/kku & ewY;kadu ijh{k.k ¼vkb,uVhVh & ,Vh½ 9 vkSj 13 Ukoacj ] 2019 ;g lfquf”pr fd;k tkrk g S fd] dUs nz vFkok jkT; ljdkj }kjk fdlh fnu lkoZTkfud vodk”k ?kkfs’kr gkus s ij Hkh ijh{kk dk;Zdze e sa dkbs Z ifjorZu ugh a fd;k tk,xk A vH;Fkh Z ;g lfquf”pr dj sa fd Qkm.M”s ku Ikjh{kk d s iz”Uk i= 3 ,o a 4 2 ?kVa s vUrjky d s gkxsa s A bLkh izdkj] QkbZuy Ikjh{kk ¼u;k LdhEk½ d s p;ukRed iz”Uk i= 6, 4 ?kVa s vUrjky ds gkxsa s A rFkkfi vU; lHkh ijh{kk, a 3 ?kVa s vUrjky d s gkxsa ]s ,o a Ikjh{kkuqlkj Ikjh{kk dk le; fuEUkof.kZr gS A ijh{kk iz'Uk i= ijh{kk le; le; ¼Hkkjrh; le;kuqlkj½ vUrjky iz”Uk i= 1 ,Ok a 2 nkis gj 2-00 ct s l s lk;a 5-00 3 ?kVa s Qkm.M”s ku iz”Uk i= 3 ,Ok a 4 * nkis gj 2-00 ct s l s lk;a 4-00 2 ?kaVs b.VjehfM,V ¼vkbiZ hlh½ lHkh iz”Uk i= nkis gj 2-00 ct s l s lk;a 5-00 3 ?kVa s b.VjehfM,V lHkh iz”Uk i= nkis gj 2-00 ct s l s lk;a 5-00 3 ?kVa s QkbZuy Ikjh{kk lHkh iz”Uk i= nkis gj 2-00 ct s l s lk;a 5-00 3 ?kVa s ¼iqjkuk LdhEk½¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 iz”Uk i= 1 l s 5 ,o a 7 nkis gj 2-00 ct s l s lk;a 5-00 3 ?kVa s QkbZuy Ikjh{kk vkSj 8 ¼ u;k LdhEk½ iz”Uk i= 6 ¼p;ukRed½ nkis gj 2-00 ct s l s lk;a 6-00 4 ?kaVs iksLV DokfyfQd's ku ikB~;Øe lHkh iz”Uk i= * nkis gj 2-00 ct s l s lk;a 5-00 3 ?kVa s leLr ijh{kk, a vkbZ0vkj0,e0] rduhdh ijh{kk] vkbZ0Vh0,y0 ,o a MCy0w Vh0vk0s ¼Hkkx&çFke½ ,o a ¼vkb,uVhVh & ,Vh½ * Qkm.M”s ku ijh{kk d s iz”Uk i= 3 ,Ok a 4 rFkk varjkZ’Vªh; djk/kku & eYw ;kda u ijh{k.k ¼vkb,uVhVh & ,Vh½ ijh{kk e sa iz”u i=k sa d s i<U+ k s d s fy, dkbs Z le; ugh a fn;k tk,xk] tcfd mijkDs Rk of.kZRk vU; ijh{kkvk@sa iz”u i=k sa e sa 15 feuV dk le;] ¼Hkkjrh; le;kuqlkj½ nkis gj 1-45 ct s l s nkis gj 2-00 ct s rd iz”u i=k sa dk s i<U+ k s d s fy, fn;k tk,xk A Qkm.M”s ku ikB~;Øe ijh{kk dk vk;kts u QkbZuy xzqi & II dh ijh{kkvk sa d s lkFk fnukda 9] 13] 15, vkSj 17 Ukoca j] 2019 dk s izLRkkfor fd;k x;k g S rFkk varjkZ’Vªh; djk/kku & eYw ;kda u ijh{k.k ¼vkb,uVhVh & ,Vh½ dk vk;kts u QkbZuy xziq & II dh ijh{kkvk sa d s lkFk fnukda 9] vkSj 13 Ukoca j] 2019 dk s izLRkkfor fd;k x;k gS A bUL;wjsUl ,o a fjLd eSuts eUs V ¼vkbZ0vkj0,e0½ ,o a vU; iksLV DokfyfQd's ku ikB~;Øe ijh{kk, a QkbZuy xzqi & II dh ijh{kkvk sa d s lkFk fnukda 9] 13] 15, vkSj 17 Ukoca j] 2019 dk s v;kfstr dh tkuh g Sa tcfd] vkbZ0Vh0,y0 ,o a MCy0w Vh0vk0s ¼Hkkx&çFke½ dh ijh{kk, a b.VjehfM,V ¼vkbiZ hlh½@b.VjehfM,V ijh{kk d s 4 iz”Uk i++=k sa d s lkFk v;kfstr dh tkrh gS a A ijh{kk dsUnz %& Hkkjr esa fLFkr ijh{kk dsUæ%& ¼lHkh ijh{kkvksa ds fy;s½ 1- vkxjk 2- vgenkckn 3- vgenuxj 4- vtesj 5- vdkys k 6- vykiqtk 7- vyhx< + 8- bykgkckn (iz;kxjkt) 9- vyoj 10- vEckyk 11- vfECkdkiqj ¼NÙkhlx<½+**** 12- vejkorh 13- ve`rlj 14- vkuUn 15- vuariqj 16- vklulkys 17 vkSjxa kckn 18 cnykiqj 19 cgknqjx< + 20 Ckyksrjk**** 21 c¡lokjk 22 cjys h 23 HkfV.Mk 24 C;koj 25 chM 26 cys xkao 27 cYs ykjh 28 cxas yq# 29 csjgkeiqj 30 Hkkxyiqj (ओिडशा) 31 Hkjriqj 32 Hk:p 33 Hkkouxj 34 HkhyokM+k 35 fHkoMa h 36 fHkokuh 37 Hkkis ky 38 Hkqou's oj 39 Hkqt 40 chdkusj 41 fcykliqj 42 czãkiqj (ओिडशा) 43 Ckqyna 'kgj 44 cw¡nh 45 cqjgkuiqj 46 pMa hx< + 47 pna ziqj 48 pUs ubZ 49 fNna okM+k 50 fpRrkMS Xk< + 51 pq# 52 dk;s EcVwj 53 dVd 54 njHkxa k 55 nko.kxsjs 56 ngs jknuw 57 fnYyh@ubZ fnYyh 58 /kuckn 59 /kqYk s 60 fMCk#x< + 61 nqxZ 62 nqxZkiqj 63 ,yq# 64 bZjukdqye 65 bZjkMs 66 Qjhnkckn 67 Qrgs kckn 68 fQjkts kckn 69 xk¡/kh/kke 70 xk¡/khuxj 71 xkft;kckn 72 xkfsaM;k 73 xksj[kiqj 74 xqUVwj 75 xqMx+ kao 76 xqokgkVh 77 Xokfy;j 78 gY}kUkh 79 gfj}kj 80 fglkj 81 gqcyh4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 82 gSnjkckn 83 bPNYkdjta h 84 bUnkSj 85 tcyiqj 86 t;iqj 87 tkyU/kj 88 tyxkao 89 tyuk 90 tEe w 91 Tkkeuxj 92 te'kns iqj 93 >Waaaaaaaaaklh 94 >kjlqxMq +k 95 >q>a uqa w 96 thna 97 Tksk/kiqj 98 tuw kx< + 99 dMik 100 dSFky 101 dkdhukMk 102 dkykcqxhZ ¼xqycxZ½**** 103 dkpa hiqje 104 dUuwj 105 dkuiqj 106 djheuxj 107 djuky 108 fd'kux< + 109 dkYs gkiqj 110 dkys dkrk 111 dkYs ye 112 dkVs k 113 dkVs ~Vk;e 114 dk>s h[kkMs + 115 dHqa kkdkus e 116 dqjUkyw 117 dq#{++ ks+= 118 Ykkrwj 119 y[kuÅ 120 yqf/k;kuk 121 enqjb Z 122 EkykIiqje 123 ena lkSj 124 exa yksj 125 Ekkiqlk ¼xksok½ 126 eMX+ kkao ¼xksok½ 127 eFkqjk 128 esjB 129 eqjknkckn 130 eqEcb Z 131 eqt¶Qjuxj 132 eqt¶Qjiqj 133 eSlwj 134 ukxiqj 135 ukna Ms 136 ukfld 137 uoh eEq cb Z 138 uolkjh 139 fueqp 140 uSYyksj 141 futkekckn 142 ukS,Mk 143 vkXsa kkys 144 IkkyDdM 145 Ikky?kj 146 ikyh ekjokM + 147 ikuhir 148 iuoys 149 ijHkuh 150 ifV;kyk 151 iVuk 152 fiEijh&fppa okM 153 ikWf.MPksjh 154 ikVs Z Cy;s j **** 155 iq.k s 156 jk;x< + ¼NÙkhlx<½+**** 157 jk;iqj 158 jktkegSnzokje 159 jktdkVs 160 jkpa h 161 jkuhxta 162 jryke 163 jrukfxfj 164 jsok 165 jsokM+h 166 jkgs rd 167 jkmjdys k 168 lgkjuiqj 169 lys e 170 lEcyiqj 171 lkxa yh 172 Lakx:j 173 lrkjk 174 lruk 175 f'keyk 176 f“kekxs k 177 lhdj 178 flyhxqM+h 179 fljkgs h 180 fljlk 181 f“kokdk”kh 182 lkys kiqj 183 lkus hir 184 Jh xxa kuxj 185 Jhuxj 186 lwjr 187 lqjUs nzuxj 188 Fkku s 189 fr:oUriqje 190 Fkzhlwj 191 frulqfd;k 192 fr:phjkiYyh 193 fr:uYs koYs kh 194 fr:ifr 195 f=iqj 196 VVw hdksju 197 mn;iqj 198 mMqih 199 mTtSu 200 onkns jk 201 okih 202 okjk.klh 203 OkLkb Z 204 oYs ykSj 205 fot;okM+k 206 fo'kk[kkiVue ~ 207 okjxa y 208 ;equk uxj 209 ;orey **** d`i;k /;ku jgs fd bUk 'kgjksa esa flQZ Qkm.Ms'ku ijh{kk dk vk;ksTku fd;k tk,xk A fons'kksa esa fLFkr ijh{kk dsUæ%&%&¼dsoy Qkm.Ms'ku] b.VjehfM,V ¼vkbZihlh½] b.VjehfM,V ,oa Qkbuy ijh{kkvksa ds fy;s½ 01- vkcqèkkch 02- nksgk 03- nqcbZ 04- dkBekaMw 05-eLdV vkcqèkkch] nqcbZ] ,o a eLdV ijh{kk dUs nzk sa d s fy, ijh{kk izkjHa k gkus s dk le; nkis gj 12-30 ct s l ss gkxs k] vkcqèkkch] nqcbZ] ,o a eLdV dk LFkkuh; le; Hkkjrh; le;kuqlkj nkis gj 2-00 ct ss d s cjkcj gS A nkgs k ijh{kk dUs nz d s fy, ijh{kk izkjHa k gkus s dk le; izkr% 11-30 ct s gkxs k] nkgs k dk LFkkuh; le; Hkkjrh; le;kuqlkj nkis gj 2-00 ct s d ss cjkcj gS A dkBekMa w ¼uIskky½¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 ijh{kk dUs nz ijh{kk izkjHa k gkus dk le; nkis gj 2-15 ct ss gkxs k] dkBekMa w ¼uIskky½ dk LFkkuh; le; Hkkjrh; le;kuqlkj nkis gj 2-00 ct s d ss cjkcj gS A ifj"kn viu s fo'k"skkfèkdkj d s vUrZxr fdlh Hkh ijh{kk dUs æ dk s fdlh Hkh le; fcuk dkbs Z dkj.k fn; s jn~n dj ldrh gSA Qkm.M”s ku] b.VjehfM,V ¼vkbiZ hlh½] b.VjehfM,V vkSj QkbuZ y ¼orZeku ,o a Lk”a kkfs/kr LdhEk½ ijh{kkvk sa e as izo's k d s fy, vkWuykbu vkons u i= http://icaiexam.icai.org ij 16 vxLr 2019 l s 7 flrEcj 2019 rd Hkj ldr s gaS] vkSj ijh{kk “kYq d dk HkqXkRkku vkWuykbu viu s ohtk ekLVj vFkok esLVªsk ØfsMV@MfscV dkM Z @#i s dkMZ @uVs CkSfZdxa @Hkhe ;Iwkhvkb }kjk dj ldr s gaS A RkFkkfi] ;fn o s 7 flrEcj 2019 d s ckn rFkk 10 flrEcj] 2019 ¼Hkkjrh; le;kuqlkj lk; a 5-30 ct s rd½] rd vkWuykbu vkons u djr s gS]a rk ss mUg sa 600@&#i; s dh vfrfjDr jkf”k ¼?kjys w ,o a dkBEkkMa w ijh{kk dUs æ½ ,o a fon”s k e sa fLFkr ijh{kk dUs æ d s fy, $10 dh vfrfjDr jkf”k dk HkXq krku foyEc 'kqYd d s :Ik e sa djuk gkxs kAaa Tkcfd iksLV DOkkfyfQd”s ku ikB~;dze & bUL;wjUs l ,o a fjLd eSuts eUs V ¼vkbZ0vkj0,e0½ rduhdh ijh{kk] bUVju's kuy VªMs ykWt ,o a oYMZ VMªs vkWxZukbt's ku ¼vkb0Z Vh0,y0 ,o a MCy0w Vh0vk0s ½ ¼Hkkx&izFke½ ijh{kk ,o a varjkZ’Vªh; djk/kku & eYw ;kda u ijh{k.k ¼vkb,uVhVh & ,Vh½ ijh{kkvk sa ¼tk s fd laLFkku d s lnL;k sa d s fy, gaS½ d s fy; s vkons u i= dsoy MkmuykMs fd, g,q efqnzr vkons u i= ij gh Hkj s tk,xa ]s tk s fd] ```` 100@& izfr vkons u i= Hkqxrku ij miyC/k gkxsa As vkons u i= laLFkku d s ocs lkbV www.icai.org l s 16 vxLr 2019 l s MkmuykMs fd;k tk ldrk gSA ;fn ijh{kk vkons u i= ocs lkbV www.icai.org l s MkmuykMs fd;k x;k gS rk]s ````111100000000////---- lca fa/kRk iksLV DokfyfQd's ku ikB~;Øe d s vkons u i= d s ijh{kk “kqYd e sa tkMs + fn;k tk,xkA i.w kZ :i l s Hkj s g,q ] IkksLV DokfyfQd”s ku dkslZ dh ijh{kkvk sa d s vkons u i= dsoy laLFkku d s ubZ fnYyh fLFkr dk;kZy; e sa gh tek djk; s tk ldr s gASa vkons u dh vfaRkEk fRkfFk foyEc 'kqYd d s fcUkk 7 flrEcj 2019 rFkk ````666600000000@& foyEc 'kqYd d s lkFk 10 flrEcj 2019 gS A IkksLV DokfyfQd”s ku ikB~;dze & bUL;wjUs l ,o a fjLd eSuts esUV ¼vkbZ0vkj0,e0½ rduhdh ijh{kk] bUVju's kuy VªMs ykWt ,o a oYMZ VMªs vkWxZukbt's ku ¼vkb0Z Vh0,y0 ,o a MCy0w Vh0vk0s ½ ¼Hkkx&izFke½ ijh{kk ,o a varjkZ’Vªh; djk/kku & eYw ;kda u ijh{k.k ¼vkb,uVhVh & ,Vh½ ijh{kkvk sa d s fy, ijh{kk 'kqYd dk Hkqxrku dsoy fMekMa Mªk¶V }kjk gh Lohdkj fd; s tk;xas As fMekMa Mªk¶V] fdlh Hkh lpw hÑr cdSa dk gkus k pkfg, rFkk lfpo] fn bULVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k ds i{k e sa gkus k pkfg, ,o a dsoy ubZ fnYyh e sa n;s gkus k pkfg, A fofHkUu ijh{kkvk sa d s fy; s n;s ijh{kk 'kqYd bl çdkj gSA b.VjehfM,V ¼vkbZihlh½ ,oa b.VjehfM,V ijh{kk ¼iqjkuk ,oa u;k LdhEk½ Hkkjr esa fLFkr ijh{kk dsUnzksa ds fy, dsoy ,d xzqi d s fy; s / Ãdkà 1 l s 10 ¼Ãdkà 9 d s flok;½ Ãdkà 4 , l s 7 , ` 1 5 0 0 @ & nkus k sa xzqik sa d s fy; s / Ãdkà 9 / Ãdkà 8 , / Ãdkà 9 , ` 2700@& fOkns'k esa fLFkr ijh{kk dsUnz ds fy, & dkBEkkaMw dsk NksM+dj dsoy ,d xzqi d s fy; s / Ãdkà 1 l s 10 ¼Ãdkà 9 d s flok;½ / Ãdkà 4 , l s 7 , ; 0w , l 0 M kWy j 3 25 nkus k sa xzqik sa d s fy; s / Ãdkà 9 / Ãdkà 8 , / Ãdkà 9 , ; 0w , l 0 M k Wy j 500 dkBekaMw dsUnz ds fy, dsoy ,d xzqi d s fy; s / Ãdkà 1 l s 10 ¼Ãdkà 9 d s flok;½ Hkkjrh; eqæk ` 2200@& Ãdkà 4 , / Ãdkà 7 , nkus k sa xzqik sa d s fy; s / Ãdkà 9 / Ãdkà 8 , / Ãdkà 9 , H k kj r h; e qæ k ` 3 4 0 0 @ & QkbZuy ijh{kk ¼orZeku ,oa Lka'kksf/kr LdhEk½ Hkkjr esa fLFkr ijh{kk dsUnzksa ds fy, dsoy ,d xziq d s fy; s ` 1800@& nkus k sa xzqik sa d s fy; s ` 3300@& fOkns'k esa fLFkr ijh{kk dsUnz ds fy, &dkBEkkaMw dsk NksM+dj dsoy ,d xzqi d s fy; s ;0w ,l0 MkWyj 325 nkus k sa xzqik sa d s fy; s ;0w ,l0 MkWyj 550 dkBekaMw dsUnz ds fy, dsoy ,d xzqi d s fy; s Hkkjrh; eqæk ` 2200@& nkus k sa xzqik sa d s fy; s Hkkjrh; eqæk ` 4000@&6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] bUL;qjsUl ,oa fjLd eSustesUV ¼vkbZ-vkj-,e-½ ijh{kk ` 2000@& bUVjus'kuy VªsM ykWt ,oa oYMZ VªsM vkWxZukbts'ku ¼vkbZ0Vh0,y0 ,oa ` 2000@& ifzr xziq MCyw0Vh0vks0½ ijh{kk varjkZ’Vªh; djk/kku & ewY;kadu ijh{k.k ¼vkb,uVhVh & ,Vh½ dsoy Hkkjr esa fLFkr ijh{kk dsUnzksa ds fy, ` 2000@& Qkm.Ms'ku dkslZ Ikjh{kk %& ¼Lka'kksf/kr LdhEk½ Hkkjr esa fLFkr ijh{kk dsUnzksa ds fy, ` 1500@& fOknsSk esa fLFkr ijh{kk dsUnz ds fy, & dkBEkkaMw dsk NksM+dj ;0w ,l0 MkWyj 325 dkBekaMw ¼usIkky½ dsUnz ds fy, Hkkjrh; eqæk ` 2200@& Ikjh{kk vkons u i=k sa dk s fu/kZkfjRk fRkfFk d s ckn Hkju s ij ifj"kn }kjk fu/kZkfjRk 600@&#i; s dh vfrfjDr jkf”k ¼ ?kjys w ,o a dkBEkkMa w ijh{kk dUs æ ½ ,o a fon”s k e sa fLFkr ijh{kk dUs æ d s fy, us $10 dh vfrfjDr jkf”k dk HkXq krku foyEc 'kqYd d s :Ik e sa djuk gkxs kAaa fgUnh esa mÙkj fy[kus dh ,sfPNdrk Qkm.M”s ku] b.VjehfM,V ¼vkbiZ hlh½] b.VjehfM,V vkSj QkbZuy ijh{kkvk sa ¼iqjkuk ,o a u;k LdhEk½ d s mEehnokjk sa dk s mÙkj fgUnh ekè;e l s Hkh nus s dh lqfoèkk nh tkrh gSA foLr`r tkudkjh vkons u i= d s fn”kkfunsZ”k e sa of.kZr ocs lkbV http://icaiexam.icai.org Ikj miyCèk gSA RkFkkfi IkksLV DokfyfQd”s ku ikB~;dze & bUL;wjsUl ,o a fjLd eSuts eUs V ¼vkbZ0vkj0,e0½ rduhdh ijh{kk] bUVju's kuy VªMs ykWt ,o a oYMZ VªMs vkWxZukbt's ku ¼vkbZ0Vh0,y0 ,o a MCy0w Vh0vk0s ½ ¼Hkkx&izFke½ ijh{kk ,o a varjkZ’Vªh; djk/kku & eYw ;kda u ijh{kk d s mEehnokjk sa dk s mÙkj dsoy vxa zts h e sa gh fy[kuk gSA jkd”s k lgxy] dk;Zokgd lfpo [िव(cid:3)ापन III/4 असा./202/19] THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) NOTIFICATION New Delhi, the 16th August, 2019 No. 13-CA (EXAM)/N/2019.— In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to notify that the next Chartered Accountants Foundation Course {Under New Scheme}, Intermediate (IPC) {Under Old Scheme}, Intermediate {Under New Scheme} and Final {Under Old & New Scheme} Examinations will be held on the dates given below at the following places provided that sufficient number of candidates offer themselves to appear from each centre. Similarly, Examinations in Post Qualification Course under Regulation 204, viz.: Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) and International Taxation – Assessment Test (INTT – AT) (which is open to the members of the Institute) will be held on the dates and places (centres in India only) which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places. FOUNDATION COURSE EXAMINATION – Under New Scheme [As per syllabus contained in the scheme notified by the Council under Regulation 25 F (3) of the Chartered Accountants Regulations, 1988.] 9th, 13th, 15th & 17th November 2019 INTERMEDIATE (IPC) COURSE EXAMINATION – Under Old Scheme [As per syllabus contained in the scheme notified by the Council under Regulation 28 E (3) of the Chartered Accountants Regulations, 1988] Group-I: 2nd, 4th, 6th & 8th November 2019 Group-II: 11th, 14th & 16th November 2019¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 INTERMEDIATE COURSE EXAMINATION – Under New Scheme [As per syllabus contained in the scheme notified by the Council under Regulation 28 G (4) of the Chartered Accountants Regulations, 1988.] Group-I: 2nd, 4th, 6th & 8th November 2019 Group-II: 11th, 14th, 16th & 18th November 2019 FINAL COURSE EXAMINATION - Under Old Scheme [As per syllabus contained in the scheme notified by the Council under Regulation 31 (ii) of the Chartered Accountants Regulations, 1988.] Group –I: 1st, 3rd, 5th & 7th November 2019 Group -II: 9th, 13th, 15th & 17th November 2019 FINAL COURSE EXAMINATION - Under New Scheme [As per syllabus contained in the scheme notified by the Council under Regulation 31 (iv) of the Chartered Accountants Regulations, 1988.] Group -I: 1st, 3rd, 5th & 7th November 2019 Group -II: 9th, 13th, 15th & 17th November 2019 INSURANCE AND RISK MANAGEMENT (IRM) TECHNICAL EXAMINATION Modules I to IV 9th, 13th, 15th & 17th November 2019 INTERNATIONAL TRADE LAWS AND WORLD TRADE ORGANISATION (ITL&WTO), Part I EXAMINATION Group A 2nd & 4th November 2019 Group B 6th & 8th November 2019 INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT – AT) 9th & 13th November 2019 It may be emphasized that there would be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government / Local Holiday. Candidates may note that two of the papers viz. paper(s) 3 & 4 of Foundation Examination are of 2 hours duration. Similarly, Elective Paper - 6 of Final Examination (under New Scheme) is of 4 hours. However, all other examinations are of 3 hours duration, and the examination wise timing(s) are given below: Examination Paper(s) Exam. Timings (IST) Duration Paper 1 & 2 2 PM to 5 PM 3 Hours Foundation Paper 3 & 4* 2 PM to 4 PM 2 Hours Intermediate (IPC) (Old Scheme) All Papers 2 PM to 5 PM 3 Hours Intermediate (New Scheme) All Papers 2 PM to 5 PM 3 Hours Final (Old Scheme) All Papers 2 PM to 5 PM 3 Hours Paper 1 to 5 & 2 PM to 5 PM 3 Hours Final (New Scheme) Paper 7 & 8. Paper 6 (Elective) 2 PM to 6 PM 4 Hours Post Qualification Course Examinations ALL 2 PM to 5 PM 3 Hours i.e. (IRM) Technical Examination, (ITL & WTO), Part I and (INTT – AT) *In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examinations there will not be any advance reading time, whereas in all other papers / exams mentioned above, an advance reading time of 15 minutes will be given from 1.45 PM (IST) to 2 PM (IST).8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Foundation Course Examination is proposed to be held along with Final Group –II Examinations on 9th, 13th, 15th & 17th November, 2019 and the Post Qualification Course Examination i.e. INTT - AT is proposed to be held along with Final Group – II Examination on 9th and 13th November, 2019. The IRM and other PQC Examination are to be held along with Final Group – II Examination on 9th, 13th, 15th & 17th November, 2019 whereas ITL & WTO examination is to be held along with 4 papers of Intermediate (IPC) / Intermediate Examinations. PLACES OF EXAMINATION CENTRES IN INDIA: The Chartered Accountants examinations in NOVEMBER - 2019 will be held in the following cities: 1 AGRA 2 AHMEDABAD 3 AHMEDNAGAR 4 AJMER 5 AKOLA 6 ALAPPUZHA 7 ALIGARH 8 ALLAHABAD (PRAYAGRAJ) 9 ALWAR 10 AMBALA 11 AMBIKAPUR* (CHHATTISGARH) 12 AMRAVATI 13 AMRITSAR 14 ANAND 15 ANANTAPUR 16 ASANSOL 17 AURANGABAD 18 BADLAPUR 19 BAHADURGARH 20 BALOTRA* 21 BANSWARA 22 BAREILLY 23 BATHINDA 24 BEAWAR 25 BEED 26 BELGAUM 27 BELLARY BERHAMPORE 28 BENGALURU 29 (ODISHA) 30 BHAGALPUR 31 BHARATPUR 32 BHARUCH 33 BHAVNAGAR 34 BHILWARA 35 BHIWANDI 36 BHIWANI 37 BHOPAL 38 BHUBANESWAR 39 BHUJ BRAHMAPUR 40 BIKANER 41 BILASPUR 42 (ODISHA) 43 BULANDSHAHR 44 BUNDI 45 BURHANPUR 46 CHANDIGARH 47 CHANDRAPUR 48 CHENNAI 49 CHHINDWARA 50 CHITTORGARH 51 CHURU 52 COIMBATORE 53 CUTTACK 54 DARBHANGA 55 DAVANGERE 56 DEHRADUN 57 DELHI / NEW DELHI 58 DHANBAD 59 DHULE 60 DIBRUGARH 61 DURG 62 DURGAPUR 63 ELURU 64 ERNAKULAM 65 ERODE 66 FARIDABAD 67 FATEHABAD 68 FIROZABAD 69 GANDHIDHAM 70 GANDHINAGAR 71 GHAZIABAD 72 GONDIA 73 GORAKHPUR 74 GUNTUR 75 GURGAON 76 GUWAHATI 77 GWALIOR 78 HALDWANI 79 HARIDWAR 80 HISAR 81 HUBLI 82 HYDERABAD 83 ICHALKARANJI 84 INDORE 85 JABALPUR 86 JAIPUR 87 JALANDHAR 88 JALGAON 89 JALNA 90 JAMMU 91 JAMNAGAR 92 JAMSHEDPUR 93 JHANSI 94 JHARSUGUDA 95 JHUNJHUNU 96 JIND 97 JODHPUR 98 JUNAGADH 99 KADAPA KALABURGI* 100 KAITHAL 101 KAKINADA 102 (GULBARGA) 103 KANCHEEPURAM 104 KANNUR 105 KANPUR¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 106 KARIMNAGAR 107 KARNAL 108 KISHANGARH 109 KOLHAPUR 110 KOLKATA 111 KOLLAM 112 KOTA 113 KOTTAYAM 114 KOZHIKODE 115 KUMBAKONAM 116 KURNOOL 117 KURUKSHETRA 118 LATUR 119 LUCKNOW 120 LUDHIANA 121 MADURAI 122 MALAPPURAM 123 MANDSAUR 124 MANGALORE 125 MAPUSA (GOA) 126 MARGAO (GOA) 127 MATHURA 128 MEERUT 129 MORADABAD 130 MUMBAI 131 MUZAFFARNAGAR 132 MUZAFFARPUR 133 MYSORE 134 NAGPUR 135 NANDED 136 NASHIK 137 NAVI MUMBAI 138 NAVSARI 139 NEEMUCH 140 NELLORE 141 NIZAMABAD 142 NOIDA 143 ONGOLE 144 PALAKKAD 145 PALGHAR 146 PALI MARWAR 147 PANIPAT 148 PANVEL 149 PARBHANI 150 PATIALA 151 PATNA 152 PIMPRI-CHINCHWAD 153 PONDICHERRY 154 PORT BLAIR* 155 PUNE 156 RAIGARH* (CHHATTISGARH) 157 RAIPUR 158 RAJAMAHENDRAVARAM 159 RAJKOT 160 RANCHI 161 RANIGANJ 162 RATLAM 163 RATNAGIRI 164 REWA 165 REWARI 166 ROHTAK 167 ROURKELA 168 SAHARANPUR 169 SALEM 170 SAMBALPUR 171 SANGLI 172 SANGRUR 173 SATARA 174 SATNA 175 SHIMLA 176 SHIMOGA 177 SIKAR 178 SILIGURI 179 SIROHI 180 SIRSA 181 SIVAKASI 182 SOLAPUR 183 SONEPAT 184 SRI GANGANAGAR 185 SRINAGAR 186 SURAT 187 SURENDRANAGAR 188 THANE 189 THIRUVANANTHAPURAM 190 THRISSUR 191 TINSUKIA 192 TIRUCHIRAPALLI 193 TIRUNELVELI 194 TIRUPATI 195 TIRUPUR 196 TUTICORIN 197 UDAIPUR 198 UDUPI 199 UJJAIN 200 VADODARA 201 VAPI 202 VARANASI 203 VASAI 204 VELLORE 205 VIJAYAWADA 206 VISAKHAPATNAM 207 WARANGAL 208 YAMUNA NAGAR 209 YAVATMAL * Kindly note that only Foundation Examination will be conducted at these cities. PLACES OF EXAMINATION CENTRES OVERSEAS: (FOR FOUNDATION, INTERMEDIATE (IPC), INTERMEDIATE AND FINAL EXAMINATIONS ONLY) 1. ABU DHABI 2. DOHA 3. DUBAI 4. KATHMANDU 5. MUSCAT The Examination commencement timings at Abu Dhabi, Dubai and Muscat Centres will be 12.30 PM i.e. Abu Dhabi, Dubai and Muscat local time corresponding / equivalent to 2.00 PM. (IST). The Examination commencement timing at Doha Centre will be 11.30 AM i.e. Doha local time corresponding / equivalent to 2.00 PM. (IST). The Examination commencement Timing at Kathmandu (Nepal) Centre will be 2.15 PM Nepal local time corresponding / equivalent to 2.00 PM (IST).10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] The Council reserves the right to withdraw any city / centre at any stage without assigning any reason. Online filling up of examination forms: Applications for admission to Foundation, Intermediate (IPC), Intermediate & Final Examinations; Candidates are required to apply on-line at https://icaiexam.icai.org from 16th August, 2019 to 7th September, 2019 and remit the examination fee on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. They shall however, be required to remit additional ₹ 600/- towards late fee (for Domestic & Kathmandu centres) and US$ 10 (for Overseas centres) in case the application on-line is made after 7th September, 2019 and upto 10th September, 2019 (up to 5.30 PM (IST)) Whereas the Examination application form for Post Qualification Course Examinations i.e. Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) and International Taxation – Assessment Test (INTT – AT) (which is open to the members of the Institute) is to be filled up in the downloadable paper based form (hard copy) only and is priced at ₹ 100/- per examination application form. The forms can be downloaded from our website www.icai.org on or after 16th August 2019. ₹ 100 may be added to the examination fees payable for the relevant post qualification course. It may be noted that the application forms duly completed for the Post Qualification Course Examination will be received only at the New Delhi office of the Institute. The last date for application is 7th September, 2019 without late fee and 10th September, 2019 with late fee of ₹ 600/- Payment of fees for the Post Qualification Course i.e. Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) and International Taxation – Assessment Test (INTT – AT) should be made by Demand Draft only. The Demand Draft may be of any Scheduled Bank and should be drawn in favour of The Secretary, The Institute of Chartered Accountants of India, payable at New Delhi only. The examination fees payable for various courses are as under:-- Intermediate (IPC) & Intermediate Course Examinations {Old and New Scheme} For Indian Centre(s) Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A ` 1500/- Both Groups / Unit 9 / Unit 8A / Unit 9A ` 2700/- For Overseas Centre(s) – Excluding Kathmandu Centre Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A US$ 325 Both Groups / Unit 9 / Unit 8A / Unit 9A US$ 500 For Kathmandu Centre Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A INR ` 2200 Both Groups / Unit 9 / Unit 8A / Unit 9A INR ` 3400 Final Course Examinations {Old and New Scheme} For Indian Centre(s) Single Group ` 1800/- Both Groups ` 3300/- For Overseas Centre(s) – Excluding Kathmandu Centre Single Group US$ 325 Both Groups US$ 550 For Kathmandu Centre Single Group INR ` 2200 Both Groups INR ` 4000 INSURANCE & RISK MANAGEMENT (IRM) ` 2000/- ITL & WTO ` 2000/- per group INTERNATIONAL TAXATION – ASSESSMENT TEST ` 2000/- Foundation Course Examination For Indian Centre(s) ` 1500/- For Overseas Centre(s) – Excluding Kathmandu Centre US$ 325 For Kathmandu (Nepal) Centre INR ` 2200 The late fee for online submission of examination application form after the scheduled last date would be ` 600/- (for Indian / Kathmandu Centres) and US $ 10 (for Overseas Centres) as decided by the Council.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 OPTION TO ANSWER PAPERS IN HINDI: Candidates of Foundation, Intermediate (IPC), Intermediate and Final (Old & New Scheme) Examinations will be allowed to opt for English / Hindi medium for answering papers. Detailed information will be found in guidance notes hosted at https://icaiexam.icai.org. However the medium of Examinations will be only English in respect of Post Qualification Course viz.: Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) and International Taxation – Assessment Test (INTT – AT). Accountants RAKESH SEHGAL, Acting Secy. [ADVT.-III/4/Exty./202/19] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.