CA Final

CA Final Study Material for Old and New Syllabus (November 2018)

CA Final Study Material for Old and New Syllabus (November 2018)

From this page, you can download the CA Final Study Material for both new and old syllabus. There are plenty of reference books available in the market for studying CA Final Course. But nothing can beat the ICAI material. CA Final Study Material for both new and old syllabus for November 2018 is available here in PDF format.

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It guides the students towards better presentation and deep understanding of concepts which is hard to clear with other reference books.

Besides Study material, students should also cover the amendments applicable for their attempt. Subjects like DT, GST has too many amendments applicable for Nov 2018 Examinations which are hard to retain. Hence, we are sharing with you the detailed amendments of both DT and GST with Diagrammatic presentation which is easy to understand and read. So download –

  1. Direct Tax Amendments for Nov 2018 attempt
  2. Goods and Service Tax Amendments for Nov 2018 attempt

In this digital world, students,  instead of wasting thousands of rupees on the print out of books, store such in your mobiles or laptop. So, what are you waiting for? Go ahead….. Here is your stuff.

Download CA Final Study Material PDF (New Syllabus) –

Paper 1: Financial Reporting

 

Module 1
Initial Pages
Chapter 1: Application of Accounting Standards Unit 1: AS 15 “Employee Benefits”
Unit 2: AS 25 “Interim Financial Reporting”
Unit 3: AS 28 “Impairment of Assets”
Unit 4: AS 21 “Consolidated Financial Statements
Unit 5: AS 23 “Accounting for Investments in Associates in Consolidated Financial Statements”
Unit 6: AS 27 “Financial Reporting of Interests in Joint Ventures”
Chapter 2: Application of Guidance Notes
Annexure: Schedule III to The Companies Act, 2013
Module 2
Initial Pages
Chapter 3: Framework for Preparation and Presentation of Financial Statements
Chapter 4: Ind AS on Presentation of Items in the Financial Statements Unit 1: Ind AS 1 “Presentation of Financial Statements”
Unit 2: Ind AS 34 “Interim Financial Reporting”
Unit 3: Ind AS 7 “Statement of Cash Flows”
Chapter 5: Ind AS on Recognition of Revenue in the Financial Statements Unit 1: Ind AS 11 “Construction Contracts”
Unit 2: Ind AS 18 “Revenue”
Chapter 6: Ind AS on Measurement based on Accounting Policies Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
Unit 2: Ind AS 10 “Events after the Reporting Period”
Unit 3: Ind AS 113 “Fair Value Measurement”
Chapter 7: Other Ind AS Unit 1: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
Unit 2: Ind AS 114 “Regulatory Deferral Accounts”
Chapter 8: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
Module 3
Initial Pages
Chapter 9: Ind AS on Assets of the Financial Statements Unit 1: Ind AS 2 “Inventories”
Unit 2: Ind AS 16 “Property, Plant and Equipment”
Unit 3: Ind AS 17 “Leases”
Unit 4: Ind AS 23 “Borrowing Costs”
Unit 5: Ind AS 36 “Impairment of Assets”
Unit 6: Ind AS 38 “Intangible Assets”
Unit 7: Ind AS 40 “Investment Property”
Unit 8: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
Module 4
Initial Pages
Chapter 10: Ind AS on Liabilities of the Financial Statements Unit 1: Ind AS 19 “Employee Benefits”
Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 11: Ind AS on Items impacting the Financial Statements Unit 1: Ind AS 12 “Income Taxes”
Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 12: Ind AS on Disclosures in the Financial Statements Unit 1: Ind AS 24 “Related Party Disclosures”
Unit 2: Ind AS 33 “Earnings per Share”
Unit 3: Ind AS 108 “Operating Segments”
Module 5
Initial Pages
Chapter 13: Consolidated and Separate Financial Statements Unit 1: Introduction to Consolidated Financial Statements
Unit 2: Important Definitions
Unit 3: Separate Financial Statements
Unit 4: Consolidated Financial Statements
Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
Unit 6: Joint Arrangements
Unit 7: Investment in Associates & Joint Ventures
Unit 8: Disclosures
Annexures
Chapter 14: Industry Specific Ind AS Unit 1: Ind AS 41 “Agriculture”
Unit 2: Ind AS 104 “Insurance Contracts”
Unit 3: Ind AS 106 “Exploration for and Evaluation of Mineral Resources”
Module 6
Initial Pages
Chapter 15: Business Combination and Corporate Restructuring
Chapter 16: Accounting and Reporting of Financial Instruments Unit 1: Financial Instruments: Scope and Definitions
Unit 2: Financial Instruments: Equity and Financial Liabilities
Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 4: Recognition and Derecognition of Financial Instruments
Unit 5: Derivatives and Embedded Derivatives
Unit 6: Disclosures
Unit 7: Hedge Accounting
Comprehensive Illustrations
Chapter 17: Accounting for Share Based Payment
Module 7
Initial Pages
Chapter 18: Analysis of Financial Statements
Chapter 19: Accounting of Carbon Credits
Chapter 20: Accounting for e-Commerce Business
Chapter 21: Integrated Reporting
Chapter 22: Corporate Social Responsibility
Chapter 23: Human Resource Reporting
Chapter 24: Value Added Statement

 

Paper 2: Strategic Financial Management

 

Module 1 Initial Pages
Chapter 1: Financial Policy and Corporate Strategy
Chapter 2: Indian Financial System
Chapter 3: Risk Management
Chapter 4: Security Analysis
Chapter 5: Security Valuation
Chapter 6: Portfolio Management
Chapter 7: Securitization
Chapter 8: Mutual Funds
Module 2 Initial Pages
Chapter 9: Derivatives Analysis and Valuation
Chapter 10: Foreign Exchange Exposure and Risk Management
Chapter 11: International Financial Management
Chapter 12: Interest Rate Risk Management
Chapter 13: Corporate Valuation
Chapter 14: Mergers, Acquisitions and Corporate Restructuring
Chapter 15: International Financial Centre (IFC)
Chapter 16: Startup Finance
Chapter 17: Small and Medium Enterprises

 

Paper 3: Advance Auditing and Professional Ethics

 

Module 1
Initial Pages
Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview
Chapter-2: Audit Planning, Strategy and Execution
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Special Aspects of Auditing in an Automated Environment
Chapter 5: Audit of Limited Companies Annexure: Schedule III to The Companies Act, 2013
Chapter 6: Audit Reports
Chapter 7: Audit Reports & Certificate for Special Purpose Engagement
Chapter 8: Audit Committee and Corporate Governance
Module 2
Initial Pages
Chapter 9: Audit of Consolidated Financial Statements
Chapter-10: Audit of Banks
Chapter 11: Audit of Insurance Companies
Chapter 12: Audit of Non-Banking Financial Companies
Chapter 13: Audit under Fiscal Laws
Chapter 14: Special Audit Assignments Unit 1: Environmental Auditing
Unit 2: Energy Audit
Unit 3: Audit of Accounts of Non-Corporate Entities (Bank Borrowers)
Unit 4: Audit of Stock and Debtors/ Unit Inspection (Audit of Borrower Accounts)
Unit 5: Audit of Members of Stock Exchanges
Unit 6: Audit of Mutual Funds
Unit 7: Audit of Depositories
Annexure
Module 3
Initial Pages
Chapter 15: Audit of Public Sector Undertakings
Chapter 16: Liabilities of Auditor
Chapter 17: Internal Audit, Management and Operational Audit
Chapter 18: Due Diligence, Investigation and Forensic Audit Unit 1: Due Diligence
Unit 2: Investigation
Unit 3: Forensic Audit
Chapter 19: Peer Review and Quality Review Unit 1: Peer Review
Unit 2: Quality Review
Chapter 20: Professional Ethics

 

Paper 4: Corporate and Economic Laws

 

Part-I: Corporate Laws
Module-1
Initial Pages
Section-A: Company Law Chapter 1: Appointment and Qualifications of Directors
Chapter 2: Appointment and Remuneration of Managerial Personnel
Chapter 3: Meetings of Board and its Powers
Chapter 4: Inspection, Inquiry and Investigation
Chapter 5: Compromises, Arrangements and Amalgamations
Chapter 6: Prevention of Oppression and Mismanagement
Chapter 7: Winding Up
Chapter 8: Producer Companies
Module-2
Initial Pages
Section-A: Company Law Chapter 9: Companies incorporated outside India
Chapter 10: Miscellaneous Provisions
Chapter 11: Compounding of Offences, Adjudication, Special Courts
Chapter 12: National Company Law Tribunal and Appellate Tribunal
Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities Laws Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
Chapter 2: The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Part-II: Economic Laws
Module-3
Initial Pages Chapter 1: The Foreign Exchange Management Act, 1999
Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 3: The Prevention of Money Laundering Act, 2002
Chapter 4: Foreign Contribution Regulation Act, 2010
Chapter 5: The Arbitration and Conciliation Act, 1996
Chapter 6: The Insolvency and Bankruptcy Code, 2016

 

Paper 5: Strategic Cost Management and Performance Evaluation –

 

Initial Pages
Part-A: Strategic Cost Management and Decision Making
Initial Pages
Sub Part-I: Strategic Cost Management Chapter 1: Introduction to Strategic Cost Management
Chapter 2: Modern Business Environment
Chapter 3: Lean System and Innovation
Chapter 4: Cost Management Techniques
Chapter 5: Cost Management for Specific Sector
Sub Part-II: Strategic Decision Making Chapter 6: Decision Making
Chapter 7: Pricing Decision
Part-B: Performance Evaluation and Control
Initial Pages
Sub Part-I: Performance Evaluation and Reporting Chapter 8: Performance Measurement and Evaluation
Chapter 9: Divisional Transfer Pricing
Chapter 10: Strategic Analysis of Operating Income
Sub Part-II: Managerial Control Chapter 11: Budgetary Control
Chapter 12: Standard Costing
Part-C: Case Study
Initial Pages Chapter 13: Case Study
Appendix

 

Paper 6A: Risk Management

 

Chapter 1: Introduction to Risk
Chapter 2: Source and Evaluation of Risks
Chapter 3: Risk Management
Chapter 4: Quantitative Analysis
Chapter 5: Risk Model
Chapter 6: Credit Risk Measurement and Management
Chapter 7: Risk associated with Corporate Governance
Chapter 8: Enterprise Risk Management
Chapter 9: Operational Risk Management

 

Paper 6B: Financial Services and Capital Markets

 

Chapter 1: Global Financial Markets
Chapter 2: Impact of various policies of Financial Markets
Chapter 3: Capital Market – Primary
Chapter 4: Capital Market – Secondary
Chapter 5: Money Market
Chapter 6: Institutions and Intermediaries
Chapter 7: Commodity Market
Chapter 8A: Banking – Management
Chapter 8B: Banking as Source of Capital Including NBFCs
Chapter 9: Mutual Funds
Chapter 10: Private Equity
Chapter 11: Investment Banking
Chapter 12: Credit Rating

Chapter 13: Treasury Operations

Chapter 14: Risk Management
Chapter 15: Credit Derivatives
Chapter 16: SEBI Guidelines

 

Paper 6C: International Taxation

 

Module-1: Part I – Taxation of International Transactions and Non-resident Taxation in India Initial Pages
Chapter 1: Transfer Pricing
Chapter 2: Non-resident Taxation
Chapter 3: Double Taxation Relief
Chapter 4: Advance Rulings
Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
Module-2: Part II – Other aspects of International Taxation Initial Pages
Chapter 6: Overview of Model Tax Conventions
Chapter 7: Tax Treaties: Overview, Features, Application and Interpretation
Chapter 8: Anti Avoidance Measures
Chapter 9: Taxation of E-Commerce Transactions
Annexure to Study Material

 

Paper 6D: Economic Laws

 

Chapter 1: World Trade Organization
Chapter 2: The Competition Act, 2002
Chapter 3: The Real Estate (Regulation & Development) ACT, 2016
Chapter 4: Insolvency and Bankruptcy Code, 2016
Chapter 5: Prevention of Money Laundering Act, 2002
Chapter 6: The Foreign Exchange Management Act, 1999
Addendum to Chapter-6
Chapter 7: Prohibition of Benami Property Transactions Act, 1988

 

Paper 6E: Global Financial Reporting Standards

 

Announcement
List of IFRS corresponding to Ind AS
Significant Differences between IFRS and US GAAP
Major Differences between Ind AS and IFRS

 

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Paper 7: Direct Tax Laws and International Taxation

 

Part I: Direct Tax Laws
Module 1 Initial Pages
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Salaries
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 7: Capital Gains
Chapter 8: Income from Other Sources
Chapter 9: Income of Other Persons included in assessee’s Total Income
Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Module 2 Initial Pages
Chapter 11: Deductions from Gross Total Income
Chapter 12: Assessment of Various Entities
Chapter 13: Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3 Initial Pages
Chapter 15: Deduction, Collection and Recovery of Tax
Chapter 16: Income-tax Authorities
Chapter 17: Assessment Procedure
Chapter 18: Appeals and Revision
Chapter 19: Settlement of Tax Cases
Chapter 20: Penalties
Chapter 21: Offences and Prosecution
Chapter 22: Liability in Special Cases
Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4 Initial Pages
Chapter 1: Non-resident Taxation
Chapter 2: Double Taxation Relief
Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
Chapter 6: Overview of Model Tax Conventions
Chapter 7: Application and Interpretation of Tax Treaties
Chapter 8: Fundamentals of Base Erosion and Profit Shifting

 

Paper 8: Indirect Tax Laws

 

Part-I Goods and Services Tax
Module 1 Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Taxable Event – Supply
Chapter 3: Charge of GST Part A
Part B
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2 Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: Payment of Tax Unit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: Returns Part A
Part B
Module 3 Initial Pages
Chapter 14: Refunds
Chapter 15: Job Work
Chapter 16: Electronic Commerce
Chapter 17: Assessment and Audit
Chapter 18: Inspection, Search, Seizure and Arrest
Chapter 19: Demands and Recovery
Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 21: Offences and Penalties
Chapter 22: Appeals and Revision
Chapter 23: Advance Ruling
Chapter 24: Miscellaneous Provisions
Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module – 4 Initial Pages
Chapter 1: Levy of and Exemptions from Customs Duty Unit I: Introduction to Customs Law
Unit II: Levy and Exemptions
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation and Transportation of Goods Unit I: Provisions Relating to Imported and Export Goods
Unit II: Provisions Relating to Coastal Goods
Chapter 6: Warehousing
Chapter 7: Duty Drawback
Chapter 8: Demand and Recovery
Chapter 9: Refund
Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions Unit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
Unit II: Searches, Seizure and Arrest
Unit III: Confiscation & Penalties
Unit IV: Offences and Prosecution
Chapter 11: Appeals and Revision
Chapter 12: Settlement Commission
Chapter 13: Advance Ruling
Chapter 14: Miscellaneous Provisions
Chapter 15: Foreign Trade Policy Unit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

 

Download CA Final Study Material (Old Syllabus) –

Paper 1: Financial Reporting –

 

Module 1
Initial Pages
Chapter 1 Accounting Standards and Guidance Notes Part 1
Part 2
Feedback Form
Annexure
Module 2
Initial Pages
Chapter 2 Indian Accounting Standards (Ind AS)
Chapter 3 Corporate Financial Reporting
Chapter 4 Accounting for Corporate Restructuring
Feedback form
Module 3
Initial Pages
Chapter 5 Consolidated Financial Statements of Group Companies
Chapter 6 Accounting and Reporting of Financial Instruments
Chapter 7 Share-Based Payments
Chapter 8 Financial Reporting for Financial Institutions
Chapter 9 Valuation
Chapter 10 Developments in Financial Reporting
Feedback Form
Accounting Pronouncements
Initial Pages
Part I: Framework for the Preparation and Presentation of Financial Statements
Part II: Accounting Standards
Part III: Guidance Notes

 

Paper 2: Strategic Financial Management

 

Module 1 Initial Pages
Chapter 1 Financial Policy And Corporate Strategy
Chapter 2 Project Planning And Capital Budgeting
Chapter 3 Leasing Decisions
Chapter 4 Dividend Decisions
Module 2 Initial Pages
Chapter 5 Indian Capital Market
Chapter 6 Security Analysis
Chapter 7 Portfolio Theory
Chapter 8 Financial Services In India
Chapter 9 Mutual Funds
Chapter 10 Money Market Operations
Module 3 Initial Pages
Chapter 11 Foreign Direct Investment (FDI), Foreign Institutional Investment (FII) And International Financial Management
Chapter 12 Foreign Exchange Exposure And Risk Management
Chapter 13 Mergers, Acquisitions & Restructuring
Feedback Form

 

Paper 3: Advanced Auditing and Professional Ethics

 

Module 1 Initial Pages
Chapter 1 Auditing Standards, Statements and Guidance Notes – An Overview
Chapter 2 Audit Strategy, Planning and Programming
Chapter 3 Risk Assessment and Internal Control
Chapter 4 Audit under Computerised Information System (CIS) Environment
Chapter 5 Special Audit Techniques
Chapter 6 The Company Audit
Chapter 7 Liabilities of Auditors
Chapter 8 Audit Report
Chapter 9 Audit Committee and Corporate Governance
Chapter 10 Audit of Consolidated Financial Statements
Feedback Form
Module 2 Initial Pages
Chapter 11 Audit of Banks
Chapter 12 Audit of General Insurance Companies
Chapter 13 Audit of Co-Operative Societies
Chapter 14 Audit of Non Banking Financial Companies
Chapter 15 Audit under Fiscal Laws
Chapter 16 Cost Audit
Module 3 Initial Pages
Chapter 17 Special Audit Assignments
Chapter 18 Audit of Public Sector Undertakings
Chapter 19 Internal Audit, Management and Operational Audit
Chapter 20 Investigations and Due Diligence
Chapter 21 Peer Review
Chapter 22 Professional Ethics
Auditing Pronouncements
Initial Pages
Part-I Auditing and Assurance Standards Part (a)
Part (b)
Part (c)
Part (d)
Part-II Statements
Part-III Guidance Notes Part-A
Part-B
Part-C
Part-D

 

Paper 4: Corporate and Allied Laws

 

Module 1 Initial Pages
Chapter 1 – Declaration and Payment of Dividend
Chapter 2 – Accounts and Audit
Chapter 3 – Appointment and Qualification of Directors
Chapter 4 – Appointment and Remuneration of Managerial Personnel
Chapter 5 – Meetings of Board and Its Powers
Chapter 6 – Inspection Inquiry and Investigation
Chapter 7 – Compromises, Arrangements and Amalgamations
Chapter 8 – Prevention of Oppression and Mismanagement
Chapter 9 – Revival and Rehabilitation of Sick Companies
Chapter 10 – Winding Up
Chapter 11 – Producer Companies
Chapter 12 – Companies Incorporated Outside India
Chapter 13 – Offences and Penalties
Chapter 14 – E-Governance
Chapter 15 – National Company Law Tribunal and Appellate Tribunal
Chapter 16 – Special Courts
Chapter 17 – Miscellaneous Provisions
Chapter 18 – Corporate Secretarial Practice-Drafting Of Resolution, Minutes, Notices And Reports
Chapter 19 – Insolvency and Bankruptcy Code, 2016
Module 2 Initial Pages
Chapter 20 – The Securities and Exchange Board of India (SEBI) Act, 1992
Chapter 21 – The Securities Contracts (Regulation) Act, 1956
Chapter 22 -The Foreign Exchange Management Act, 1999
Chapter 23 – The Competition Act, 2002
Chapter 24 – Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Chapter 25 – Prevention of Money Laundering Act, 2002
Chapter 26 – Interpretation of Statutes, Deeds and Documents

 

Paper 5: Advanced Management Accounting

 

MODULE 1 Initial Pages
Chapter 1 Developments in the Business Environment
Chapter 2 Decision Making using Cost Concepts and CVP Analysis
Chapter 2 Decision Making using Cost Concepts and CVP Analysis
Feedback Form
MODULE 2 Initial Pages
Chapter 4 Budget & Budgetary Control
Chapter 5 Standard Costing
Chapter 6 Costing of Service Sector
Chapter 7 Transfer Pricing
Chapter 8 Uniform Costing and Inter Firm Comparison
Chapter 9 Profitability Analysis – Product Wise/ Segment Wise/ Customer Wise
MODULE 3 Initial Pages
Chapter 10 Linear Programming
Chapter 11 The Transportation Problem
Chapter 12 The Assignment Problem
Chapter 13 Critical Path Analysis
Chapter 14 Program Evaluation and Review Technique
Chapter 15 Simulation
Chapter 16 Learning Curve Theory
Appendix
Feedback Form

 

Paper 6: Information System Control and Audit

 

Initial Pages Chapter 1 Concepts of Governance and Management of Information Systems
Chapter 2 Information Systems Concepts
Chapter 3 Protection of Information Systems
Chapter 4 Business Continuity Planning and Disaster Recovery Planning
Chapter 5 Acquisition, Development and Implementation of Information Systems
Chapter 6 Auditing of Information Systems
Chapter 7 Information Technology Regulatory Issues
Chapter 8 Emerging Technologies
References
Glossary
Feedback Form

 

Paper 7: Direct Tax Laws and International Taxation

 

Part I: Direct Tax Laws
Module 1 Initial Pages
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Chapter 3: Incomes which do not form part of Total Income
Chapter 4: Salaries
Chapter 5: Income from House Property
Chapter 6: Profits and Gains of Business or Profession
Chapter 7: Capital Gains
Chapter 8: Income from Other Sources
Chapter 9: Income of Other Persons included in assessee’s Total Income
Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
Module 2 Initial Pages
Chapter 11: Deductions from Gross Total Income
Chapter 12: Assessment of Various Entities
Chapter 13: Assessment of Charitable or Religious Trusts or Institutions, Political Parties and Electoral Trusts
Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3 Initial Pages
Chapter 15: Deduction, Collection and Recovery of Tax
Chapter 16: Income-tax Authorities
Chapter 17: Assessment Procedure
Chapter 18: Appeals and Revision
Chapter 19: Settlement of Tax Cases
Chapter 20: Penalties
Chapter 21: Offences and Prosecution
Chapter 22: Liability in Special Cases
Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4 Initial Pages
Chapter 1: Non-resident Taxation
Chapter 2: Double Taxation Relief
Chapter 3: Transfer Pricing & Other Anti-Avoidance Measures
Chapter 4: Advance Rulings
Chapter 5: Equalisation Levy
Chapter 6: Overview of Model Tax Conventions
Chapter 7: Application and Interpretation of Tax Treaties
Chapter 8: Fundamentals of Base Erosion and Profit Shifting

 

Paper 8: Indirect Tax Laws

 

Part-I Goods and Services Tax
Module 1 Initial Pages
Chapter 1: GST in India – An Introduction
Chapter 2: Taxable Event – Supply
Chapter 3: Charge of GST Part A
Part B
Chapter 4: Exemptions from GST
Chapter 5: Place of Supply
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module 2 Initial Pages
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice, Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: Payment of Tax Unit I: Payment of Tax, Interest and Other Amounts
Unit II: Tax Deduction at Source and Collection of Tax at Source
Chapter 13: Returns Part A
Part B
Module 3 Initial Pages
Chapter 14: Refunds
Chapter 15: Job Work
Chapter 16: Electronic Commerce
Chapter 17: Assessment and Audit
Chapter 18: Inspection, Search, Seizure and Arrest
Chapter 19: Demands and Recovery
Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 21: Offences and Penalties
Chapter 22: Appeals and Revision
Chapter 23: Advance Ruling
Chapter 24: Miscellaneous Provisions
Chapter 25: Transitional Provisions
Part-II Customs & FTP
Module – 4 Initial Pages
Chapter 1: Levy of and Exemptions from Customs Duty Unit I: Introduction to Customs Law
Unit II: Levy and Exemptions
Chapter 2: Types of Duty
Chapter 3: Classification of Imported and Export Goods
Chapter 4: Valuation under the Customs Act, 1962
Chapter 5: Importation, Exportation and Transportation of Goods Unit I: Provisions Relating to Imported and Export Goods
Unit II: Provisions Relating to Coastal Goods
Chapter 6: Warehousing
Chapter 7: Duty Drawback
Chapter 8: Demand and Recovery
Chapter 9: Refund
Chapter 10: Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions Unit I: Provisions Relating to Prohibited/ Notified/ Specified Goods & Illegal Importation/ Exportation of Goods
Unit II: Searches, Seizure and Arrest
Unit III: Confiscation & Penalties
Unit IV: Offences and Prosecution
Chapter 11: Appeals and Revision
Chapter 12: Settlement Commission
Chapter 13: Advance Ruling
Chapter 14: Miscellaneous Provisions
Chapter 15: Foreign Trade Policy Unit I: Introduction to FTP
Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

 

Amendments in CA Final plays a major role in examination. They cover a major portion, hence students are always advised to thoroughly cover the amendments in CA Final. Instead of reading the amendments from any reference book, ICAI has issued RTP which covers all the necessary amendments applicable in your examination. Download the RTP for Nov 2018 from the below given link –

 

Subject Download Link
Paper 1: Financial Reporting Download
Paper 2: Strategic Financial Management Download
Paper 3: Advanced Auditing and Professional Ethics Download
Paper 4: Corporate and Allied Laws Download
Paper 5: Advanced Management Accounting Download
Paper 6: Information Systems Control and Audit Download
Paper 7: Direct Tax Laws Download
Paper 8: Indirect Tax Laws Download

 

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