CA Final Study Material + Practice Manual May 2021 (Old & New Scheme)

Download CA Final Study Material and Practice Manual May 2021 for Old & New Syllabus CA Course. We’ve provided Study Material and Practice manual for both CA Final Old Course and CA Final Revised Course May/November 2021. You can download CA Final Study Material PDF in Hindi Medium also. Study Materials are provided by Group and Subject wise for CA Final Group 1 and Group 2 Old Syllabus and New Syllabus. In the revised CA Final (New syllabus), you can get Study Material only from ICAI. For CA Final Old Course, ICAI has provided both Study Material and Practice Manual for May 2021 and Nov 2021.

New Scheme CA Final Study Material May 2021

• Paper-1: Financial Reporting
• Paper-2: Strategic Financial Management
• Paper-3: Advanced Auditing and Professional Ethics
• Paper-4: Corporate and Economic Laws
• Paper-5: Strategic Cost Management and Performance Evaluation
• Paper-6A: Risk Management
• Paper-6B: Financial Services and Capital Markets
• Paper-6C: International Taxation
• Paper-6D: Economic Laws
• Paper-6E: Global Financial Reporting Standards
• Paper-6F: Multidisciplinary Case Study
• Paper-7: Direct Tax Laws and International Taxation
• Paper-8: Indirect Tax Laws

Old Scheme CA Final Study Material May 2021

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

Paper-1: Financial Reporting Study Material May 2021

• Module 1
  • Initial Pages
  • Chapter 1: Framework for Preparation and Presentation of Financial Statements
  • Chapter 2: 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 3: Ind AS 115: Revenue from Contracts with Customers
  • Chapter 4: 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 5: Other Indian Accounting Standards
    • Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
    • Unit 2: Ind AS 102: Share Based Payment
  • Chapter 6: Ind AS 101: First-time Adoption of Ind AS
  • Annexure: Division II of Schedule III to The Companies Act, 2013
• Module 2
  • Initial Pages
  • Chapter 7: 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 116: 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
  • Chapter 8: Ind AS 41: Agriculture

Module 3

• • Initial Pages
  • Chapter 9: 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 10: 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 11: 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
  • Chapter 12: Accounting and Reporting of Financial Instruments
    • Unit 1: Financial Instruments: Scope and Definitions
    • Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
    • Unit 3: Financial Instruments: Equity and Financial Liabilities
    • Unit 4: Derivatives and Embedded Derivatives
    • Unit 5: Recognition and Derecognition of Financial Instruments
    • Unit 6: Hedge Accounting
    • Unit 7: Disclosure
    • Comprehensive Illustrations
• Module 4
  • Initial Pages
  • Chapter 13: Business Combination and Corporate Restructuring
  • Chapter 14: Consolidated and Separate Financial Statements of Group Entities
    • Unit 1: Introduction to Consolidated and Separate Financial Statements
    • Unit 2: Important Definitions
    • Unit 3: Ind AS 110: Consolidated Financial Statements
    • Unit 4: Consolidation Procedure for Subsidiaries
    • Unit 5: Ind AS 111: Joint Arrangements
    • Unit 6: Ind AS 28: Investments in Associates & Joint Ventures
    • Unit 7: Ind AS 27: Separate Financial Statements
    • Unit 8: Disclosures
    • Test Your Knowledge
• Chapter 15: Analysis of Financial Statements
• Chapter 16: Integrated Reporting
• Chapter 17: Corporate Social Responsibility

Paper-2: Strategic Financial Management Study Material May 2021

• Initial Pages
• Chapter 1: Financial Policy and Corporate Strategy
• Chapter 2: Risk Management
• Chapter 3: Security Analysis
• Chapter 4: Security Valuation
• Chapter 5: Portfolio Management
• Chapter 6: Securitization
• Chapter 7: Mutual Funds
• Chapter 8: Derivatives Analysis and Valuation
• Chapter 9: Foreign Exchange Exposure and Risk Management
• Chapter 10: International Financial Management
• Chapter 11: Interest Rate Risk Management
• Chapter 12: Corporate Valuation
• Chapter 13: Mergers, Acquisitions and Corporate Restructuring
• Chapter 14: Startup Finance

Paper-3: Advanced Auditing and Professional Ethics Study Material May 2021

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: Company Audit
    • Annexure: Schedule III to The Companies Act, 2013
  • Chapter 6: Audit Reports

Module 2

• • Initial Pages
  • Chapter 7: Audit Committee and Corporate Governance
  • Chapter 8: Audit of Consolidated Financial Statements
  • Chapter 9: Audit of Banks
  • Chapter 10: Audit of Insurance Company
  • Chapter 11: Audit of Non-Banking Financial Companies
  • Chapter 12: Audit under Fiscal Laws
    • Unit 1
    • Unit 2

Module 3

• • Initial Pages
  • Chapter 13: Audit of Public Sector Undertakings
  • Chapter 14: Liabilities of Auditor
  • Chapter 15: Internal Audit, Management and Operational Audit
  • Chapter 16: Due Diligence, Investigation and Forensic Audit
    • Unit 1: Due Diligence
    • Unit 2: Investigation
    • Unit 3: Forensic Audit
  • Chapter 17: Peer Review and Quality Review
    • Unit 1: Peer Review
    • Unit 2: Quality Review
  • Chapter 18: Professional Ethics

Paper-4: Corporate and Economic Laws Study Material May 2021

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, 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 Study Material May 2021

Part-A: Strategic Cost Management and Decision Making

• • Initial Pages
  • 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
  • Chapter 6: Decision Making
  • Chapter 7: Pricing Decision
  • Appendix

Part-B: Performance Evaluation and Control

• • Initial Pages
  • Chapter 8: Performance Measurement and Evaluation
  • Chapter 9: Divisional Transfer Pricing
  • Chapter 10: Strategic Analysis of Operating Income
  • Chapter 11: Budgetary Control
  • Chapter 12: Standard Costing
  • Appendix

Part-C: Case Study

• • Initial Pages
  • Chapter 13: Case Study

Paper-7: Direct Tax Laws and International Taxation Study Material May 2021

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
    • Annexure

Module 2

• • • Initial Pages
    • Chapter 9: Income of Other Persons included in assessee’s Total Income
    • Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
    • Chapter 11: Deductions from Gross Total Income
    • Chapter 12: Assessment of Various Entities
    • Chapter 13: Charitable or Religious Trusts and 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
    • Annexure

Part II: International Taxation

Module 4

• • • Initial Pages
    • Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
    • Chapter 2: Non Resident Taxation
    • Chapter 3: Double Taxation Relief
    • Chapter 4: Advance Rulings
    • Chapter 5: Equalisation Levy
    • Chapter 6: Application and Interpretation of Tax Treaties
    • Chapter 7: Fundamentals of Base Erosion and Profit Shifting
    • Chapter 8: Overview of Model Tax Conventions

Paper-8: Indirect Tax Laws Study Material May 2021

Part-I Goods and Services Tax

Module 1

• • • Initial Pages
    • Chapter 1: GST in India – An Introduction
    • Chapter 2: Supply under GST
    • Chapter 3: Charge of GST
    • 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; E-way Bill
    • Chapter 12: Payment of Tax
      • Unit 1: Payment of Tax, Interest and Other Amounts
      • Unit 2: Tax Deduction at Source and Collection of Tax at Source
    • Chapter 13: Returns

Module 3

• • • Initial Pages
    • Chapter 14– Import And Export Under Gst
    • Chapter 15– Refunds
    • Chapter 16– Job Work
    • 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 Revisions
    • Chapter 23- Advance Ruling
    • Chapter 24- Miscellaneous Provisions

Part-II Customs & FT

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
    • Chapter 6: Duty Drawback
    • Chapter 7: Refund
    • Chapter 8: Foreign Trade Policy
      • Unit I: Introduction to FTP
      • Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

Download CA Final Group 1 Study Material May 2021 (Old Syllabus)

Group I	English	Hindi
Paper – 1: Financial Reporting	Download	Download
Paper – 2: Strategic Financial Management	Download	Download
Paper – 3: Advanced Auditing and Professional Ethics	Download	Download
Paper – 4: Corporate and Allied Laws	Download	Download

CA Final Group 2 Study Material May 2021 (Old Syllabus)

Group II	English
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

CA Final Financial Reporting Study Material May 2021

S.No	Name of the Chapter
Module 1
Initial Pages	Initial Pages
Chapter 1	Accounting Standards and Guidance Notes Part 1 Part 2
Feedback Form	Feedback Form
Annexure	Annexure
Module 2
Initial Pages	Initial Pages
Chapter 2	Indian Accounting Standards (Ind AS)
Chapter 3	Corporate Financial Reporting
Chapter 4	Accounting for Corporate Restructuring
Feedback	Feedback form
Initial Pages	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
Accounting Pronouncements	Initial Pages Part 1: Framework for the Preparation and Presentation of Financial Statements Part 2:  Accounting Standards Part 3: Guidance Notes

Hindi Medium

Module 1 Initial Pages Chapter – 1 Schedule III of Companies Act Module 1

Module 2 Initial Pages Chapter – 2 Chapter – 3 Chapter – 4 Chapter – 5

Module 3 Initial Pages Chapter – 6 Chapter – 7 Chapter – 8 – Part 1 Chapter – 8 – Part 2 Chapter – 9 Chapter – 10 Feedback Form

Volume – III Initial Pages Chapter – 1 Chapter – 2 Chapter – 3 Chapter – 4 Chapter – 5 Chapter – 6 Chapter – 7 Chapter – 8 Chapter – 9 Chapter – 10

Strategic Financial Management Study Material May 2021

S.No	Name of the Chapter
Module 1
Chapter 1	Financial Policy And Corporate Strategy
Chapter 2	Project Planning And Capital Budgeting
Chapter 3	Leasing Decisions
Chapter 4	Dividend Decisions
Module 2
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
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

Advanced Auditing and Professional Ethics Study Material May 2021

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 III – A Part III – B Part III – C Part III – D Auditing Pronouncements (Applicable for May, 2019 examination onwards)

Hindi Medium

Module 1 Initial Pages Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Feedback Form

Module 2 Initial Pages Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16

Module 3 Initial Pages Chapter 17 Chapter 18 Chapter 19 Chapter 20 Chapter 21 Chapter 22

Corporate and Allied Laws Study Material May 2021

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

Initial Pages

Chapter 20 – The Securities and Exchange Board of India (SEBI) Act, 1992

Chapter 21 – The Securities Contracts (Regulation) Act, 1956

Revised Chapter 22 : FEMA applicable from May 2020 examination

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

Hindi Medium

Module – 1

• Initial Pages
• Chapter – 1
• Chapter – 2
• Chapter – 3
• Chapter – 4
• Chapter – 5
• Chapter – 6
• Chapter – 7
• Chapter – 8
• Chapter – 9
• Chapter – 10
• Chapter – 11
• Chapter – 12
• Chapter – 13
• Chapter – 14
• Chapter – 15
• Chapter – 16
• Chapter – 17
• Chapter – 18
• Chapter – 19
• Feedback Form

Module – 2

• Initial Pages
• Chapter – 20
• Chapter – 21
• Chapter – 22
• Chapter – 23
• Chapter – 24
• Chapter – 25

CA Final Advanced Management Accounting Study Material May 2021

MODULE 1

Initial Pages

Chapter 1 Developments in the Business Environment

Chapter 2 Decision Making using Cost Concepts and CVP Analysis

Chapter 3 Pricing Decisions

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

Hindi Medium

• Module 1
  • Initial Pages
  • Chapter 1
  • Chapter 2-3
  • Feedback Form
• Module 2
  • Initial Pages
  • Chapter 4
  • Chapter 5-7
  • Chapter 8-9
• Module 3
  • Initial Pages
  • Chapter 10-11
  • Chapter 12-14
  • Chapter 15-16

CA Final ISCA Study Material May 2021

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

CA Final Direct Tax Laws Study Material

Part I: Direct Tax Laws

Module 1

• • • Initial Pages
    • Chapter 1: Basic Concepts
    • Chapter 2: Residence and Scope of Total Income
    • Chapter 3: Incomes that 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
    • Annexure

Module 2

• • • Initial Pages
    • Chapter 9: Income of Other Persons included in assessee’s Total Income
    • Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
    • Chapter 11: Deductions from Gross Total Income
    • Chapter 12: Assessment of Various Entities
    • Chapter 13: Charitable or Religious Trusts and 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
    • Annexure

Part II: International Taxation

Module 4

• • • Initial Pages
    • Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
    • Chapter 2: Non-Resident Taxation
    • Chapter 3: Double Taxation Relief
    • Chapter 4: Advance Rulings
    • Chapter 5: Equalisation Levy
    • Chapter 6: Application and Interpretation of Tax Treaties
    • Chapter 7: Fundamentals of Base Erosion and Profit Shifting
    • Chapter 8: Overview of Model Tax Conventions

CA Final Indirect Tax Study Material

Part-I Goods and Services Tax Module 1 Initial Pages Chapter 1: GST in India – An Introduction Chapter 2: Supply under GST Chapter 3: Charge of GST 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; E-way Bill Chapter 12: Payment of Tax Unit 1: Payment of Tax, Interest, and Other Amounts Unit 2: Tax Deduction at Source and Collection of Tax at Source Chapter 13: Returns Module 3 Initial Pages Chapter 14– Import And Export Under Gst Chapter 15– Refunds Chapter 16– Job Work 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 Revisions Chapter 23- Advance Ruling Chapter 24- Miscellaneous 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 Chapter 6: Duty Drawback Chapter 7: Refund Chapter 8: Foreign Trade Policy Unit I: Introduction to FTP Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

In this article, We’ve shared CA Final Study Material of Paper – 1: Financial Reporting, Paper – 2: Strategic Financial Management, Paper – 3: Advanced Auditing and Professional Ethics, Paper – 4: Corporate and Allied Laws, Paper – 5: Advanced Management Accounting, Paper – 6: Information Systems Control and Audit, Paper – 7: Direct Tax Laws, Paper – 8: Indirect Tax Laws in Group 1 and Group 2 of New/Old CA Course. Download CA Final study material Nov 2021 in pdf for free. Check CA Final Material in both English and Hindi for both Revised CA Course and Old CA course.