Tag Archives: CA FINAL

CA FINAL DIRECT TAX PAPER ANALYSIS OF PAST ATTEMPTS


CA FINAL DIRECT TAX PAPER ANALYSIS OF PAST ATTEMPTS

 Attempt  Nov 10  May 11  Nov 11  May 12  Nov12  May 13  Nov 13  Average Marks
 Chapter  CL  Thry  Prac  Total  CL  Thry  Prac  Total  CL  Thry  Prac  Total  CL  Thry  Prac  Total  CL  Thry  Prac  Total  CL  Thry  Prac  Total  CL  Thry  Prac  Total  CL  Thry  Prac  Total
 Preliminary        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –
 Basis of Charge        –        –        –        –        –        –        –        –         4        –        –         4        –        –        –        –        –        –         4         4        –        –        –        –         4        –        –         4         1        –         1         2
 Exempt Income         4        –        –         4        –         8       10       18        –        –       10       10         4        –       10       14        –         4         6       10         4         3        –         7        –         2        –         2         2         2         5         9
 Sec 14 A        –        –        –        –        –        –        –        –        –        –        –        –        –        –         6         6        –        –        –        –        –        –        –        –        –        –        –        –        –        –         1         1
 Salaries        –        –         5         5         4         8        –       12        –        –        –        –        –        –        –        –        –        –         2         2        –        –        –        –        –        –        –        –         1         1         1         3
 IFHP         4         3        –         7        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –         1         0        –         1
 PGBP         5        –       22       27        –       12        –       12         4        –       20       24         6        –       10       16         8         4       23       35         8         5       16       29         4       10       16       30         5         4       15       25
 CG        –        –       11       11        –         6         4       10         4        –         5         9         5       10        –       15        –        –         6         6        –        –       16       16        –        –         7         7         1         2         7       11
 IFOS        –        –        –        –        –        –        –        –        –        –        –        –         4        –         7       11        –        –        –        –        –         4        –         4        –        –        –        –         1         1         1         2
 Clubbing        –        –         5         5        –         5        –         5        –        –        –        –        –        –        –        –        –        –        –        –        –        –         4         4        –        –        –        –        –         1         1         2
 Set Off        –        –        –        –        –         4        –         4        –        –        –        –        –        –        –        –        –         4        –         4         4        –        –         4        –         5        –         5         1         2        –         2
 Deduction Sec 80        –         4        –         4        –        –        –        –        –        –         6         6        –        –        –        –        –         3        –         3        –        –         6         6        –        –        –        –        –         1         2         3
 Rebates        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –
 DTA        –        –        –        –        –         4         8       12        –         4        –         4         4         4        –         8        –        –        –        –        –        –         8         8        –        –        –        –         1         2         2         5
 Avoidance of Tax and NR        –         3        –         3        –        –        –        –        –         4         6       10        –         4        –         4        –         4        –         4        –         6        –         6        –        –         7         7        –         3         2         5
 MAT & ALP        –         3         9       12        –         6        –         6        –         6        –         6        –        –        –        –        –        –        –        –        –        –         8         8        –        –        –        –        –         2         2         5
 ITA         4         4        –         8        –        –        –        –        –        –        –        –         4        –        –         4        –         5        –         5        –        –        –        –        –        –        –        –         1         1        –         2
 Ass. Procedure         7         6        –       13         4       15        –       19       13         4        –       17        –         3         4         7        –         5        –         5       10         4        –       14       15         9        –       24         7         7         1       14
 Liability in Special cases        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –         3        –         3        –         0        –         0
 Provision to firms        –         4        –         4        –        –        –        –        –        –        –        –        –        –        –        –         5        –         4         9        –        –        –        –         4        –        –         4         1         1         1         2
 Provision to Others        –        –        –        –        –        –        –        –        –        –        –        –        –         3        –         3        –        –         4         4        –        –        –        –        –         2        –         2        –         1         1         1
 TDS , TCS & AT        –        –        –        –        –        –        –        –         4        –         7       11         8         5        –       13         4        –       15       19        –        –        –        –         4        –         6       10         3         1         4         8
 Settlement        –        –        –        –         6        –        –         6        –        –        –        –         5        –        –         5        –        –        –        –        –        –        –        –        –        –        –        –         2        –        –         2
 Advance Rulings        –        –        –        –        –         3        –         3        –        –        –        –        –         4        –         4        –        –        –        –        –        –        –        –        –         3        –         3        –         1        –         1
 Appeals & Revisions        –        –        –        –        –        –        –        –        –         3        –         3        –        –        –        –        –        –        –        –        –         4        –         4        –        –        –        –        –         1        –         1
 Sec 269 SS & 269 T        –        –         7         7        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –         1         1
 Penalties        –        –        –        –        –         3        –         3        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –         4         5        –         9         1         1        –         2
 Offenses & Prosecutions        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –
 Miscellaneous        –        –        –        –        –        –        –        –        –         6        –         6        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –         1        –         1
 Tax Management        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –        –
 Wealth Tax        –        –       10       10        –         6         4       10        –       10        –       10        –         6         4       10        –       10        –       10        –        –       10       10        –        –       10       10        –         5         5       10
                                               –       24       27       69     120       14       80       26     120       29       37       54     120       40       39       41     120       17       39       64     120       26       26       68     120       35       39       46     120       26       41       53     120

CA final and CPT result on 15th jan


The result of the Chartered Accountants Final Examination held in November, 2013 and Common
Proficiency Test (CPT) held in December, 2013 are likely to be declared on Wednesday, the 15
th
January, 2014 around 2.00 P.M. and the same as well as the merit list (candidates securing a minimum
of 55% and above marks and upto the maximum of 50
th
Rank in the case of Final Examination and
candidates securing a minimum of 60% and above marks and upto the maximum of 10
th
Rank in the case
of Common Proficiency Test and in accordance with the decision of the Examination Committee) on all
India basis will be available on the following website:
http://www.caresults.nic.in
Arrangements have also been made for the students of Final Examination and Common Proficiency
Test (CPT) desirous of having results on their e-mail addresses to register their requests at the above
website, i.e., http://www.caresults.nic.in from 10
th
January, 2014. All those registering their requests
will be provided their results through e-mail on the e-mail addresses registered as above immediately after
the declaration of the result.
In addition to above, it may be noted that for accessing the result at the above website i.e.
http://www.caresults.nic.in the student shall have to enter his registration no. and/or PIN no. alongwith his
roll number.
Further, facilities have been made for students of Final Examination and Common Proficiency Test
(CPT) held in November/December, 2013 desirous of knowing their results with marks on SMS. The service
will be available through India Times.
For getting results through SMS, students should type:
i) for Final Examination result the following
CAFNL(space)XXXXXX (Where XXXXXX is the six digit Final examination roll number of the
candidate)
e.g. CAFNL 000028
ii) for Common Proficiency Test result the following
CACPT(Space)XXXXXX (Where XXXXXX is the six digit Common Proficiency Test roll
number of the candidate
e.g. CACPT 000171
and send the message to:
58888 – for all mobile services – India Times
(G. SOMASEKHAR)
ADDITIONAL SECRETARY (EXAMS.)

Tips & Suggestions for CA Final Both Groups ( Only important topics which help you to get pass )


Tips & Suggestions for CA Final Both Groups ( Only important topics which help you to get pass )

Accounts :-

AS – 30, 31, 28,26,22, 17, 16, 7, 5,4 ,19 Valuation of Goodwill, EVA, Brand Valuation, Value Added Statement, Mutual Fund, Share based Payment, Bonus share and in last do amalgamtion and CFS.

SFM :

In starting do Derivatives, Foex and Portfolio marks cover around 40-50.After that do Merger & Acquistion surely 8 marks question will be asked. Now do valuation of business and security marks covered 16-20. Mutual fund will surely asked minimum of 5 marks so prepare it well. For theroy do Practice Manual as many times it will be repeated. And its better if you solve practice manual of SFM its will be great to do so.

Advanced Auditing & Professional Ethics :

1. Do professional ethics Ques. 2 will of this topic of 16 marks.
2. Prepare CARO, Form 3 CD very well surely question will be asked of this topics and of around 16 marks.
3. Prepare AS & SA. As time we can’t remember all content of SA so just remember title of SA. Important AS -4,5,10.
4. Question from Due delligence, Audit of PSU and Management & Operational Audit.
5. Question from GIC & Banking will be in this attempt and Audit in CIS.

Law :

1. Start with Chapter Directors. Around 30 marks questions asked out of it.
2. Now do small topics like Accounts & Audit, Dividend, Inspection and Investigation marks covered 12-20.
3. Now do Prevention of opperssion and mismangement and winding up marks covered 10-12.
4. Now do Companies incorporated outside India & Compromise, Arragements and reconstruction marks covered 8-12.
5. Now do allied law – Important are SEBI, FEMA, SRFAESI Act, Competetion Act & Insurance.

Group 2 ( Only important topics which help you to get pass ) : 

Advanced Management Accounting :-

1. Friends start with OR part ( Important topics are LPP ( Simplex ), PERTS, Learing Curve & Transportation . Marks covered minimum 30.
2. Now do theory part. Theory will be asked for 30 marks and even more. ( Important theory – Steps in simulation, ABC Costing, Backflushing, JIT, Pricing Decison – Pareto, Costing of service sector, Uniform Costing )
3. Now do tranfer pricing and standard costing. Marks covered around 20 questions will be surely asked out of both topics. Standard costing will be easy in comparison to transfer pricing.
4. Now do Decision Making & CVP. In compulsory question you will surely find 5 marks out of it. And later on one 8 marks ques. at least.
5. Now do remaining topics. 

ISCA :

1. Start with chapter 5,6 & 7 most easiest chapter n cover 30-32 marks. ( Important Topics – Threats, Risk Assessment, Techniques for risk mitigation and delphi technique, Disaster and procedure, Types of system backup, BIA, software backup techniques, ERP & its characterstics, Challenges in implementation, Kinds of business risks ).
2. Now do chapter 10 surely 10 marks question will be asked out of it. So make sure u do it properly.
3. Now do chapter 1,2 & 3. Around 40 marks question will be asked out of this chapters they are long chapters just make lil analize and don’t read those topics which were in last attempt.
4. Now do remaining topics which are easy ones. 

Direct Tax :
1. Staright forward do case laws and amendments which are issues by ICAI. Marks covered 30-32 miminum even more. 
2. Now do Capital Gain & Gift. Marks covered by this topics 15.
3. Now do Assessment procedure marks covered by this topic 10-15. And question on due dates of ITR will be surely asked.
4. Now do Assessement of Trust and Companies. 8-10 marks question will be asked in exam. 
5. Now do small topics like Assessment of NR, DTAA, TDS etc. marks covered by this topics 10-12.
6. Now time to do 4 heads of Income. I know you all thinking 5 heads in last to friends just once check previous paper not much questions asked out of it. Ques.2 of paper will be of PGBP but it contains all amendments so you can do PGBP from summary module.

Indirect Tax :
1. Again in IDT you should start with Case laws and amendments. Marks covered 40. Question no. 4 & 5 will be of case laws only. And Ques.2 is full of amendments. 
2. Now do Valuation of Customs, Valuation of Excise in Ques. 1 both will be asked for 5 marks each and even 15 marks topics this is.
3. Now do service tax and VAT. Theory and practical both will be asked out of this topics. In Ques.1 2 parts will be of VAT & Service Tax.
4. Now do CENVAT Credit and Export Procedures under Central Excise Act. 
5. Now do Refund and Remisson and destruction of goods.
6. Now do remaining topics as around 20-25 marks will be out of remaining syllabus.

* Do refer Practice Manual in ISCA & IDT ( Latest edition )

** For case laws and amendments buy supplementary book issued by ICAI & Amenements are provided in RTP.

Wish you all the best

ca queries 

Best CA Final Teachers for North India


Best CA Final Teachers for North IndiaACCOUNTS

Rank 1. Parveen Sharma (Examination Approach with best written notes, Strength: Holding Company)

Academy: Smart Teach CA, Conventional Center, IMA House, I.P.Marg. DELHI
Contact:9899706800,9899706801,9310273102,011-22446800
Website:www.smartteachca.com
Address:1/50 3rd floor lalita park Laxmi nagar

Rank 2. Parveen Jindal (For Detail Study Of AS/IFRS/US GAAP)Academy: Parveen Jindal Classes, D-1, Sai Baba Mandir Gali, Laxmi Nagar
Contact: 9871272725,9312281275&011-65068692
Website: www.jindalaccounts.com
Address:D-1,Sai Baba Mandir Gali,Laxmi Nagar

MAFA/SFM

Rank 1. Aaditya Jain(Specially For New Course SFM)
Academy: Bright Professional Pvt Ltd, 1/53 Lalita Park, Laxmi Nagar, Delhi – 92
Contact: 011-47665555; 9811136987, 9811042458,9911442626
Website: http://brightprofessionals.com/
Address:1/53 1st floor Lalita Park Laxmi Nagar

Rank 2. Ashish Kalra(Specially For Old Course MAFA)
Academy: Institute for Grooming Professionals, 160, 2nd Floor, Kapil Vihar, Pitampura
Contact: 27352757,41572757,22432757
Website: www.igpinstitute.org
Address:1/50 Ground Floor Laxmi Nagar

Rank 3. Rajesh Makkar (Specially For Old Course MAFA,Basically Question Approach With Less Stress On Concept)
Academy: F-6, 3rd Floor, Above CA Library, Vijay Chowk, Laxmi Nagar, Delhi – 92
Contact: 9818227937, 9811104384,
Website: www.mahadevmadhavnidhi.org

LAW

Rank 1. Munish Bhandari (Best Notes of Law in the industry,with examination approach; Strength: Director Chapter)
Academy: Bright Professional Pvt Ltd, 1/53 Lalita Park, Laxmi Nagar, Delhi – 92
Contact: 011-47665555; 9811136987, 9811042458
Website: www.brightprofessionals.com
Address:1/53 1st floor Lalita Park Laxmi Nagar

Rank 2. Deepak Gajrani (His PPTs explaning concepts are are very popular)
Academy:U-110,2nd Flr,Vikas Marg,Sakarpur,Near Laxmi nagar Metro Station
Contact:22432757,41572717

Rank 3.NK Singh (One Of the Most popular teacher of CS)
Academy:Smart Teach CA, Conventional Center, IMA House, I.P.Marg. DELHI
Contact :9818248595,9899706800,9899706801,9310273102,011-22446800
Website:www.smartteachca.com

Rank 4.Sangeet Kedia
Address : 11/27, SECOND FLOOR,EAST PATEL NAGAR MKT,NEW DELHI-08 (Opposite Canara Bank)
Phone No.:+91-11-25886623 ; :+91-11-25886624 ; Mob No.:9811265771
Websitite:www.sangeetkediaclasses.com

AUDIT

Rank 1. Surbhi Bansal (Her stories helps in learning concepts then and there itself.)
Academy: Bright Professional Pvt Ltd, 1/53 Lalita Park, Laxmi Nagar, Delhi – 92
Contact: 011-47665555; 9811136987, 9811042458
Website:www.brightprofessionals.com

Rank 2.RK Rastogi
Academy : Rastogi Education Centre
Contact : 9818766887,9212868425,9212868426

Rank 3 :Kamal Garg
Academy : Kamal Garg’s Classes
Phone 011-65748585 ;Mobile :09899954015
Email cakamalgarg @ gmail.com

Rank 4:Pankaj Garg
Phone:93544-05511
Website : pankajgargclasses.com

COSTING

Rank 1. Parag Gupta(Specially For New Course)
Academy: Costing By Parag Gupta, A-156, Gali No. 4, Shakarpur, Laxmi Nagar,Delhi-92
Contact: 9968875529,47665555, 9811136987
Website:http://groups.yahoo.com/group/costingbyparagguptawww.brightprofessionals.com
Address:1/53 1st floor Lalita Park Laxmi Nagar

Rank 2.Sanjay Agarwal(Specially For Old Course)
Academy: Sanjay Agarwal Classes, D-223, Laxmi Chamber, Laxmi Nagar, Delhi – 92
Contact: 011-43053800, 9818555803
Website: www.sanjayaggarwal.com

MICS/ISCA

Rank 1.Dinesh Madan (His MICS Book is very Popular)
Academy: Smart Teach CA, Conventional Center, IMA House, I.P.Marg. DELHI
Contact: 9899706800,9899706801,9310273102
Website: http://smartteachca.com/

Rank 2.SK Monga
Academy: Bright 1/56 A, Lalita Park , Laxmi Nagar , Delhi:-110092
Contact:9811136987,9811042458
Website:www.brightprofessionals.com

Rank 3.Veekas Kapur
Academy: 1/56 A, Lalita Park , Laxmi Nagar , Delhi:-110092
Contact:9818266987,9910823042
Website:sukhsagar.com

Rank 4.RM Jha
Academy: AVJ institute,Laxmi Nagar
Contact:9717784681,9310167881

DIRECT TAX

Rank 1.Vinod Gupta (For Detailed Knowledge )
Academy: 211-212, Anarkali Complex, Jhandewalan Extn., Near Videocon Tower, Delhi-55
Contact: 9810053982
Website: http://www.vinodguptaclasses.com/

Rank 2.Satish Mangal (Examination Approach)
Academy: D-223, Laxmi Chamber, Laxmi Nagar, Delhi – 92
Contact: 9350647377, 9350647378, 9810748920
Website: www.satishmangalclasses.com

Rank 3.Girish Ahuja (Fast & Practical Approach,His Book is very popular among CAs)
Academy: Smart Teach CA, Conventional Center, IMA House, I.P.Marg. DELHI
Contact:9899706800,9899706801,9310273102,011-22446800
Website:www.smartteachca.comAddress:1/50 3rd floor lalita park Laxmi nagar

Indirect Tax(IDT)

Rank 1. Dippak Gupta [For Detailed Knowledge & Detailed Notes]
Academy: Deepak Gupta Academy; 1/56 A, Lalita Park , Laxmi Nagar , Delhi:-110092
Contact: 09971575755 [Timing: 1:00 to 2:00 afternoon]
E-Mail: dgacademy @ gmail.com , dg @ idtfundaas.com
Personal Meeting: 09212308859

Rank 2. Rajkumar (Examination Approach)
Academy: Smart Teach CA, Conventional Center, IMA House, I.P.Marg. DELHI
Contact:9899706800,9899706801,9310273102
Website: http://smartteachca.com/

Rank 3. Manoj Batra (Examination Approach)
Academy: Bright Professional Pvt Ltd, 1/53 Lalita Park, Laxmi Nagar, Delhi – 92
Contact: 011-47665555; 9811136987, 9811042458
Website: http://brightprofessionals.com/

Rank 4. Krishna Shankar Prasad
Academy: 1/11, Lalita Park, Laxmi Nagar, Delhi-110092
Contact: 9868308387 , 9811880881
Website: www.caksp.com
Website: www.idtfundas.in