Have you applied for CA final course? Want to submit application form to the regional offices of ICAI? Searching for CA final regional offices? If your answers to these questions are yes,then this post suits you. Here in this article we are providing complete details of CA Final registration offices exam centers and weightage of marks for each paper.
CA Final is the 3rd stage of the CA course. The final course is divided into 2 groups and each group has 4 papers. Each paper has many sections. Each paper is conducted for 100 marks and the weightage of marks is different for different courses. By knowing the weightage of marks one can easily pass the final exam of CA course.
CA final is the last stage of CA course. The students have to apply for the exam online and after completing filling of application for, they should submit the application form along with some attested documents to the regional offices. So, students are in a search for ICAI regional offices. There are 5 regional offices for ICAI based on the regions.
- CA Final Regional Offices
- Final Course Exam Centers
- CA Final Exam Weightage of Marks
- Group I Papers
- Paper 1 : Financial Reporting (100 Marks)
- Paper 2 : Strategic Financial Management (100 Marks)
- Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
- Paper 4: Corporate and Economic Laws (100 Marks)
- Part I – Corporate Laws (70 marks)
- Part II – Economic Laws (30 marks)
- Paper 5 Strategic Cost Management and Performance Evaluation (100 Marks)
- Paper 6 : Elective PaperÂ
- Paper 7 : Direct Tax laws And International Taxation (100 Marks)
- Part I : Direct Laws (70 Marks)
- Part II : International Taxation (30 Marks)
- Paper 8 : Indirect Tax Laws (100 Marks)
- Part I : GST (75 Marks)
- Part II : Customs and FTP (25 Marks)
CA Final Regional Offices
The students should apply for CA final exam through online on official website of ICAI. After completion of applying online the student should take the print out of the application form and should submit it to the regional offices of ICAI along with the required documents. Get here info on regional offices of ICAI. The CA Final Regional Offices are mentioned below.
Gujarat, Maharashtra, Goa and Union Territories of Daman & Diu and Dadra & Nagar Haveli | Western India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 27, Cuffe Parade, Colaba, Mumbai – 400 005, Phone: 022 -39893989 Fax: 022-39802953 ICAI Tower, C-40, G Block, Opp. MCA Ground, Beside Standard Chartered Bank, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 E-mail: [email protected] Rajasthan Vidyarthi GRUH, Lallubhai Park, Andheri West, Mumbai – 400 058 |
Andhra Pradesh, Telangana, Kerala, Karnataka , Tamil Nadu and the Union Territories of Pondicherry and Lakshadweep Islands | Southern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 122, M.G. Road, Post Box No. 3314, Nungambakkam, Chennai – 600 034 Phone: 044-39893989 Fax: 044-30210355 E-mail: [email protected] |
Assam, Meghalaya, Nagaland, Odisha, West Bengal, Manipur, Tripura, Sikkim, Arunachal Pradesh, Mizoram, Andaman -Nicobar Islands | Eastern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 7, Anandilal Poddar Sarani (Russell Street), Kolkata – 700 071 Phone: 033-39893989, Fax: 033-30211145 E-mail: [email protected] |
Uttar Pradesh, Bihar, Madhya Pradesh, Rajasthan, Uttarakhand, Chhattisgarh and Jharkhand | Central India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, Post Box No. 314, 16/77 B, Civil Lines, Behind Reserve Bank of India, Kanpur – 208 001 Phone: 0512-3989398, Fax: 0512-3011173 E-mail: [email protected] |
Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir, Punjab and Union Territory of Chandigarh | Northern India Regional Council of The Institute of Chartered Accountants of India ICAI BHAWAN, 52-54, Institutional Area, Vishwas Nagar, Shahdara, Near, Karkardooma Courts, Delhi – 110 032 Phone: 011-39893990, 30210601, Fax: 011- 30210680 E-mail: [email protected] |
Final Course Exam Centers
The ICAi board conducts CA final exams in offline mode. The 8 papers of final course are descriptive type and each paper is conducted for 100 marks. The CA final exam is conducted across India in many cities. There are many exam centers for final exam in India and outside India. The students can select exam center on their choice at the time of applying for the exam. The exam centers for CA final course are mentioned below.
Agra | Ahmedabad | Ahmednagar | Ajmer |
Akola | Alappuzha | Aligarh | Allahabad |
Alwar | Ambala | Amravati | Amritsar |
Anand | Anantapur | Asansol | Aurangabad |
Badlapur | Banswara | Bareilly | Bathinda |
Beawar | Belgaum | Bellary | Bengaluru |
Berhampore | Bhagalpur | Bharatpur | Bharuch |
Bhavnagar | Bhilwara | Bhiwandi | Bhiwani |
Bhopal | Bhubaneswar | Bhuj | Bikaner |
Bilaspur | Bundi | Burhanpur | Chandigardh |
Chandrapur | Chennai | Chhindwara | Chittorgarh |
Churu | Coimbatore | Cuttack | Dehradun |
Delhi | Dhanbad | Dhule | Durg |
Durgapur | Eluru | Ernakulam | Erode |
Faridabad | Fatehabad | Firozabad | Gandhidham |
Gandhinagar | Ghaziabad | Gondia | Gorakhpur |
Guntur | Gurgaon | Guwahati | Gwalior |
Haldwani | Haridward | HIsar | Hubli |
Hyderabad | Ichalkaranji | Indore | Jabalpur |
Jaipur | Jalandhar | Jalgaon | Jalna |
Jammu | Jamnagar | Jamshedpur | Jhansi |
Jhunjhunu | Jodhpur | Junagadh | Kaithal |
Kakinada | Kannur | Kanpur | Karimnagar |
Karnal | Kishangarh | Kolhapur | Kolkata |
Kollam | Kota | Kottayam | Kozhikode |
Kumbakonam | Kurnool | Latur | Lucknow |
Ludhiana | Madurai | Mallappuram | Mandsaur |
Mangalore | Mapusa (Goa) | Margao (Goa) | Mathura |
Meerut | Moradabad | Mumbai | Muzaffarnagar |
Muzaffarpur | Mysore | Nagpur | Nanded |
Nashik | Navi Mumbai | Navsari | Neemuch |
Nellore | Nizamabad | Noida | Ongole |
Palakkad | Palghar | Parbhani | Pali Marwar |
Panipat | Panvel | Patiala | Patna |
Pune | Pimprl Chinchwad | Pondicherry | Raipur |
Rajamahendravaram | Rajkot | Ranchi | Ratlam |
Ratnagiri | Rewa | Rewari | Rohtal |
Rourkela | Saharanpur | Salem | Sambalpur |
Sangil | Sangrur | Satara | Satna |
Shimla | Shimoga | Sikar | Siliguri |
Sirohi | Sirsa | Sivakasi | Solapur |
Sonepat | Sri Ganganagar | Srinagar | Surat |
Surendranagar | Thane | Thiruvanathapuram | Thrissur |
Tinsukia | Tiruchirapalli | Tirunelveli | Tirupati |
Tirupur | Tuticorin | Udaipur | Udupi |
Ujjain | Vadodara | Vapu | Varanasi |
Vasai | Vellore | Vijayawada | Viskhapatnam |
Warangal | Yamuna Nagar | Yavatmal |
The CA Final exam is also conducted outside India in some cities. They are listed below.
- Doha
- Kathmandu
- Muscat
- Dubai
- Abu Dhabi
CA Final Exam Weightage of Marks
If you are going to stat preparation for CA final course, then it is better to know the weighatge of marks. The ICAI board releases the weightage of marks for each paper. There are many topics in each paper and weightage is different from one topic to another. By knowing the weightage of marks you can easily prepare for the exams. So, follow this weightage of marks for each paper before going to prepare for CA final course.
Group I Papers
There are 4 papers in group I and the weightage of marks for each paper is mentioned below.
Paper 1 : Financial Reporting (100 Marks)
Section | Weightage | Topics |
I | 10-15% | 1.Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS). 2. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements (i) Ind AS on First time adoption of Indian Accounting Standards (ii) Ind AS on Presentation of Items in the Financial Statements (iii) Ind AS on Measurement based on Accounting Policies |
II | 10-15% | (iv) Ind AS on Income Statement |
III | 15-25% | (v) Ind AS on Assets and Liabilities of the Financial Statements including Industry specific Ind AS |
IV | 15%-20% | (vi) Ind AS on Items impacting the Financial Statements (vii) Ind AS on Disclosures in the Financial Statements (viii) Other Ind AS |
V | 10-20% | 3. Indian Accounting Standards on Group Accounting (i) Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS) (ii) Consolidated and Separate Financial Statements (as per Ind AS) |
VI | 10-20% | 4. Accounting and Reporting of Financial Instruments (as per Ind AS) |
VII | 5-10% | 5. Analysis of Financial Statements 6. Integrated Reporting 7. Corporate Social Responsibility Reporting |
Paper 2 : Strategic Financial Management (100 Marks)
Section | Weightage | Topics |
I | 5-10% | 1. Financial Policy and Corporate Strategy (i) Strategic decision making framework (ii) Interface of Financial Policy and strategic management (iii) Balancing financial goals vis-Ã -vis sustainable growth. 2. Risk Management (i) Identification of types of Risk faced by an organisation (ii) Evaluation of Financial Risks (iii) Value at Risk (VAR) (iv) Evaluation of appropriate method for the identification and management of financial risk. |
II | 20-30% | 3. Security Analysis (i) Fundamental Analysis (ii) Technical Analysis (a) Meaning (b) Assumptions (c) Theories and Principles (d) Charting Techniques (e) Efficient Market Hypothesis (EMH) Analysis 4. Security Valuation (i) Theory of Valuation (ii) Role of Financial Market in Economic Development (iii) Return Concepts (iv) Equity Risk Premium (v) Required Return on Equity (vi) Discount Rate Selection in Relation to Cash Flows (vii) Approaches to Valuation of Equity Shares (viii) Valuation of Preference Shares (ix) Valuation of Debentures/ Bonds 5. Portfolio Management (i) Portfolio Analysis (ii) Portfolio Selection (iii) Capital Market Theory (iv) Portfolio Revision (v) Portfolio Evaluation (vi) Asset Allocation (vii) Fixed Income Portfolio (viii) Risk Analysis of Investment in Distressed Securities (ix) Alternative Investment Strategies in context of Portfolio Management |
III | 20-25% | 6. Securitization (i) Introduction (ii) Concept and Definition (iii) Benefits of Securitization (iv) Participants in Securitization (v) Mechanism of Securitization (vi) Problems in Securitization (vii) Securitization Instruments (viii) Pricing of Securitization Instruments (ix) Securitization in India 7. Mutual Funds (i) Meaning (ii) Evolution (iii) Types (iv) Advantages and Disadvantages of Mutual Fund 8. Derivatives Analysis and Valuation (i) Forward/ Future Contract (ii) Options (iii) Swaps (iv) Commodity Derivatives |
IV | 20-30% | 9. Foreign Exchange Exposure and Risk Management (i) Exchange rate determination (ii) Foreign currency market (iii) Management of transaction, translation and economic exposures (iv) Hedging currency risk (v) Foreign exchange derivatives – Forward, futures, options and swaps 10. International Financial Management (i) International Capital Budgeting (ii) International Working Capital Management 11. Interest Rate Risk Management (i) Interest Rate Risk (ii) Hedging Interest Rate Risk |
V | 10-15% | 12. Corporate Valuation (i) Conceptual Framework of Valuation (ii) Approaches/ Methods of Valuation 13. Mergers, Acquisitions and Corporate Restructuring (i) Conceptual Framework (ii) Rationale (iii) Forms (iv) Mergers and Acquisitions (v) Divestitures (vi) Ownership Restructuring (vii) Cross Border Mergers |
VI | 5-10% | 14. Startup Finance (i) Introduction including Pitch Presentation (ii) Sources of Funding (iii) Start up India Initiative |
Paper 3: Advanced Auditing and Professional Ethics (100 Marks)
Section | Weightage | Topics |
I | 25-40% | 1. Auditing Standards, Statements and Guidance Notes: Engagement & Quality Control Standards, Statements and Guidance Notes on Auditing issued by the ICAI; Elements of system of quality control, leadership responsibilities for quality within the firm, Acceptance and Continuance of clients relationships and specific engagements, Engagement Performances, etc. (SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements).2. Audit Planning, Strategy and Execution: Planning the flow of audit work; audit strategy, audit plan, audit programme and importance of supervision; principal’s ultimate responsibility; extent of delegation; control over quality of audit work; Analytical Procedures prior to audit as well as towards finalization; Concept of Principal Auditor and Other Auditor, Acceptance as Principal Auditor, Procedures to be performed by Principal Auditor, Co-ordination between the Principal Auditor and Other Auditor (SA 600 Using the Work of Another Auditor); Concept of Internal Audit Functions and its evaluation, Using the work of the internal audit function, Using internal auditors to provide direct assistance (SA 610 Using the Work of Internal Auditors); Auditor’s Expert – Meaning, Need for an Auditor’s Expert, Understanding the Auditor’s Expert, Agreement with the Auditor’s Expert, Adequacy of the Auditor’s Expert’s Work (SA 620 Using the Work of an Auditor’s Expert). 3. Risk Assessment and Internal Control: Evaluation of internal control procedures; Components of internal controls; Internal control and risk assessment; Risk-based audit- audit risk analysis, general steps; Internal audit; Reporting on internal control weaknesses (SA 265 Communicating Deficiencies in Internal Control to Those Charged With Governance and Management); Framework on Reporting of Internal Controls. 4. Special aspects of Auditing in an Automated Environment: Key features of automated environment, related risks and controls, Standards, Guidelines and procedures, using relevant framework and best practices, understanding and documenting automated environment, Enterprise Risk management overview, assessing IT-related risks and controls, evaluating risks and controls at entity level and process level, Considerations of automated environment at each phase of audit cycle, using relevant analytical procedures and tests using data analytics, key concepts of auditing in real-time automated environments such as E-Commerce, ERP, Core Banking, etc. 6. Audit Reports: Basic elements of auditor’s report; Types of opinion; Notes on accounts; Distinction between notes and qualifications; Distinction between audit reports and certificates; Communication to Management and those charged with Governance; Self Review threats; Drafting of different types of Audit Reports. |
II | 15-20% | 5. Audit of Limited Companies: Application of Relevant Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made thereunder; Powers/rights, duties of auditors; Branch Audit; significance of true and fair view; Dividends and divisible profits- financial, legal, and policy considerations; depreciation; Special features of audit of Limited Liability Partnerships (LLPs)- Eligibility for audit, appointment of auditor, remuneration, etc. Audit report under the Companies Act, 2013; Reporting under CARO. 7. Audit Committee and Corporate Governance: Audit committee Role of auditor in Audit Committee and Certification of Compliance of Corporate Governance; Compliances with Laws and Regulations (SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements); Disclosure requirements including those of SEBI; Regulatory requirements of Corporate Governance, Report on Corporate Governance. 8. Audit of Consolidated Financial Statements: Provisions under the Companies Act, 2013 in respect of Accounts of Companies and Rules made thereunder; Audit of Consolidated Financial Statements- responsibility of parent company, auditor of the consolidated financial statements; audit considerations- permanent consolidation, current period consolidation; reporting. 12. Liabilities of Auditors: Professional negligence; Civil liabilities; Criminal liabilities; Liabilities under different statutes for example Income Tax Act, Companies Act. |
III | 15-30% | 9. Special features of audit of Banks, Insurance & Non-Banking Financial Companies 10. Audit under Fiscal Laws: Audit under Fiscal Laws, viz, Direct and Indirect Tax Laws including documents for Form 3CD etc |
IV | 10-20% | 11. Audit of Public Sector Undertakings: Special features, Directions of Comptroller and Auditor General of India; Concept of propriety audit; Performance audit; Comprehensive audit. 13. Internal Audit, Management and Operational Audit: Provisions of internal audit as per Companies Act, 2013; Scope of internal auditing; Relationship between internal and external auditor; Basics of Internal Audit Standards issued by the ICAI; Drafting of Internal Audit Report; Management audit and Operational audit. 14. Due Diligence, Investigation and Forensic Audit: Due Diligence Review; Audit versus Investigation; Steps for investigation; Types of investigation; procedure, powers, etc. of investigator; Types of Fraud, Indicators of fraud, Follow-up thereof; Forensic audit- meaning, difference between Statutory Audit and Forensic audit, Forensic Audit Techniques, Forensic Audit Report etc. 15. Peer Review and Quality Review |
V | 10-15% | 16. Professional Ethics: Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the Regulations there under. |
Paper 4: Corporate and Economic Laws (100 Marks)
Part I – Corporate Laws (70 marks)
Section | Weightage | Topics |
A : Company Law | 30-35% | 1. The Companies Act, 2013 and Rules framed thereunder in its entirety with specific reference to Section 149 onwards(i) Appointment and Qualification of Directors (ii) Appointment and remuneration of Managerial Personnel (iii) Meetings of Board and its powers |
15-20% | (iv) Inspection, inquiry and Investigation (v) Compromises, Arrangements and Amalgamations (vi) Prevention of Oppression and Mismanagement | |
25-40% | (vii) Winding Up (viii) Companies incorporated outside India (ix) Miscellaneous Provisions (x) Adjudication and Special Courts (xi) National Company Law Tribunal and Appellate Tribunal 2. * Corporate Secretarial Practice –Drafting of Notices, Resolutions, Minutes and Reports | |
B : Securities law | 15-20% | 1. The Securities Contract (Regulation) Act, 1956 (SCRA) and the Securities Contract (Regulation) Rules, 1957 2. The Securities Exchange Board of India Act, 1992 and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015. |
Part II – Economic Laws (30 marks)
Section | Weightage | Topics |
I | 20-30% | 1. The Foreign Exchange Management Act, 1999 (FEMA): Introduction, broad structure of FEMA, definitions, regulation and management of foreign exchange, contravention and penalties and miscellaneous provisions. 2. The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002- Important Definitions, Management of assets by the Banks and the Financial Institutions. |
II | 20-30% | 3. The Prevention of Money Laundering Act, 2002 (PMLA) – Definitions, Punishment for the Offence of Money laundering, Obligation of Banking Companies, Financial Institutions and Intermediaries or a person carrying on a designated business or profession, Appellate Tribunal, Special Court, Procedure for Attachment and Confiscation of Property and Recovery of fines and penalties |
III | 20-30% | 4. The Foreign Contribution Regulation Act, 2010 – Definitions, Regulation of Foreign contribution and miscellaneous provisions 5. The Arbitration and Conciliation Act, 1996- General Provisions, Arbitration agreement, Tribunal, Conciliation |
IV | 20-30% | 6. The Insolvency and Bankruptcy Code, 2016- Preliminary and Corporate insolvency resolution process. |
Paper 5 Strategic Cost Management and Performance Evaluation (100 Marks)
Section | Weighatge | Topics |
I | 35-40% | Sub Part‒I: Strategic Cost Management [ Max. ~ 25%] 1. Introduction to Strategic Cost Management 1. Decision Making |
II | 35-40% | Sub Part‒I: Performance Evaluation and Reporting [ Max. ~ 25%]
1. Performance Measurement and Evaluation (i) Responsibility Accounting (ii) Linking Critical Success Factors (CSFs) to Key Performance Indicators (KPIs) and Corporate Strategy; Performance Measurement Models‒The Balanced Scorecard, The Performance Pyramid, The Performance Prism, The Building Block Model; Divisional Performance Measures; Benchmarking Schemes (iii) Performance Measurement in the Not-for-Profit Sector (iv) Preparation of Performance Reports 2. Divisional Transfer Pricing (i) Meaning, Purpose and Principles of Transfer Pricing (ii) Methods of Transfer Pricing (iii) The Behavioural Consequences arising from Divisional Structures (iv) International Transfer Pricing 3. Strategic Analysis of Operating Income (i) Operating Profit Analysis (ii) Advanced Activity Based Costing, Activity Based Management (ABM), Activity Based Budgeting (ABB) Sub Part‒II: Managerial Control [ Max. ~ 15%] 1. Budgetary Control (i) The Concept of Feedback and Feed Forward Control (ii) Behavioural Aspects of Budgeting – Imposed Style, Participative Budget (iii) Behavioural Aspects of Budgetary Control (iv) Beyond Budgeting 2. Standard Costing (i) Analysis of Advanced Variances (ii) Integration of Standard Costing with Marginal Cost Accounting (iii) Reconciliation of Profit (iv) Variance Investigation Techniques, Interpretation of Variances, Possible Interdependence Between Variances and Reporting (v) Behavioural Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment) |
III | 20-30% | Case Study 1. Case Study (i) Case Study (covering Course Concepts) |
Paper 6 : Elective PaperÂ
The ICAI proviodes 6 papers out of which the student shoul choose 1 paper as elective paper. The details of elective papers are mentioned below.
- Paper 6A : Risk Management – 100 Marks
- Paper 6B : Financial Services And Capital Management
- Paper 6C : International Taxation – 100 Marks
Part I – Taxation of International Transactions and Non-resident Taxation in India (50Â Â Â Â Â Â Marks)
Part II – Other aspects of International Taxation (50 M arks)
- Paper 6D : Economic Laws – 100 Marks
- Paper 6E : Global Financial Reporting Standards – 100 Marks
- Paper 6F : Multidisciplinary Case Study – 100 Marks
Paper 7 : Direct Tax laws And International Taxation (100 Marks)
Part I : Direct Laws (70 Marks)
Section | Weightage | Topics |
I | 35-45% | 1. Basis of charge, residential status, income which do not form part of total income, heads of income, income of |
II | 5-10% | 3. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts |
III | 5-10% | 4. Tax Planning, Tax Avoidance & Tax Evasion |
IV | 15-25% | 5. Collection & Recovery of Tax, Refunds |
V | 15-25% | 6. Income-tax Authorities, Procedure for assessment, Appeals and Revision 7. Settlement of Tax Cases, Penalties, Offences & Prosecution |
VI | 5-10% | 8. Liability in Special Cases 9. Miscellaneous Provisions and Other Provisions |
Part II : International Taxation (30 Marks)
Section | Weightage | Topics |
I | 75-85% | 1. Taxation of international transactions and Non-resident taxation (i) Provisions of the Income-tax Act, 1961, including – (a) Specific provisions relating to Non-residents (b) Double Taxation Relief (c) Transfer Pricing & Other Anti-Avoidance Measures (d) Advance Rulings (ii) Equalisation levy |
II | 15-25% | 2. Overview of Model Tax Conventions – OECD & UN 3. Application and interpretation of Tax Treaties 4. Fundamentals of Base Erosion and Profit Shifting |
Paper 8 : Indirect Tax Laws (100 Marks)
Part I : GST (75 Marks)
Section | Weightage | Topics |
I | 45-65% | 1 (ii) Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax (including reverse charge); Exemption from tax; Composition levy 1 (iii) Place of supply 1 (iv) Time and value of supply 1 (v) Input tax credit 1 (vi) Computation of GST liability |
II | 10-30% | 1 (vii) Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, jobwork 1 (viii) Liability to pay in certain cases |
III | 10-25% | 1(xi) Demand and Recovery 1(xii) Offences and Penalties 1(xiii) Advance Ruling 1(xiv) Appeals and Revision |
IV | 5-10% | 1(i) Introduction to GST in India including Constitutional aspects 1(ix) Administration of GST; Assessment and Audit 1(x) Inspection, Search, Seizure and Arrest 1(xv) Other provisions |
Part II : Customs and FTP (25 Marks)
Section | Weightage | Topics |
I | 40-65% | 1(ii) Levy of and exemptions from customs duties – All provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty 1(iii) Types of customs duties 1(iv) Classification of imported and export goods 1(iv) Valuation of imported and export goods |
II | 20-45% | 1(vi) Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores 1(ix) Drawback 1(x) Refund Foreign Trade Policy 2(iii) Basic concepts relating to export promotion schemes provided under FTP |
III | 10-20% | 1(i) Introduction to customs law including Constitutional aspects Foreign Trade Policy 2(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions 2(ii) Basic concepts relating to import and export |
Follow the above mentioned weightage of marks before you start your preparation for CA final exam.
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