The Assam State School Education Board (ASSEB) Division-II has announced the introduction of a new subject, "Costing and Taxation," in the Higher Secondary Class XI Commerce curriculum from the 2026-27 academic session.
The board said the initiative has been taken to strengthen and modernise the commerce curriculum in line with evolving business and financial practices. The inclusion of the subject will give commerce students early exposure to practical financial concepts, including cost accounting and Goods and Services Tax (GST).
The move aims to equip students with foundational knowledge that will support higher studies and careers in commerce, finance, taxation, and related professional fields.
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Teachers currently handling Accountancy or Business Studies in Classes XI and XII will be eligible to teach Costing and Taxation, subject to approval from the respective Heads of Institutions.
The board has directed all school heads to inform students and guardians about the new subject in a timely manner so they can make informed academic choices. The detailed syllabus and prescribed textbook will be released by the board at a later date.