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In continuation with the previous article - Weightage Based Important Topics for CA Final (New) - Group 1, let me tell you what is the weightage for each topic in every subject of Group-2 except for Elective Paper.

CA Final (New) - Group 2 consists of four papers

Important Topics for CA Final (New) - Group 2

Strategic Cost Management and Performance Evaluation




Strategic Cost Management

Chapter 1-5

Introduction to Strategic Cost Management

Modern Business Environment

Lean System and Innovation

Cost Management Techniques

Cost Management for Specific Sector

25 marks

Strategic Decision Making

Chapter 6-7

Decision Making

Pricing Decision

15 marks

Performance Evaluation and Reporting

Chapter 8-10

Performance Measurement and Evaluation

Divisional Transfer Pricing

Strategic Analysis of Operating Income

25 marks

Managerial Control

Chapter 11-12

Budgetary Control

Standard Costing

15 marks

Case studies

Chapter 13

case studies

20 marks


Direct Tax Laws and International Taxation





Part 1 -Direct Tax


Chapter 1-2

Chapter 1: Basis of charge, residential status, income which do not form part of total income, heads of income, the income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates, and reliefs

Chapter 2: Special provisions relating to companies and certain persons other than a company


Chapter 3

Chapter 3: Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts


Chapter 4

Chapter 4: Tax Planning, Tax Avoidance & Tax Evasion


Chapter 5

Chapter 5:Collection & Recovery of Tax, Refunds


Chapter 6-7

Chapter 6: Income-tax Authorities, Procedure for assessment, Appeals and Revision

Chapter 7: Settlement of Tax Cases, Penalties, Offences & Prosecution


Chapter 8-9

Chapter 8: Liability in Special Cases

Chapter 9: Miscellaneous Provisions and Other Provisions


Chapter 8-9

Chapter 8: Liability in Special Cases

Chapter 9: Miscellaneous Provisions and Other Provisions



Part- 2 International Taxation


Chapter 1-2

Chapter 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) Equalization levy


Chapter 2-4

Chapter 2: Overview of Model Tax Conventions - OECD & UN

Chapter 3:Application and interpretation of Tax Treaties

Chapter 4: Fundamentals of Base Erosion and Profit Shifting


Indirect Tax Laws


Part 1- GST (75 Marks)


Section I

Chapter 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


Section II

1 (vii) Procedures under GST including registration, tax invoice, credit and debit notes, electronic waybill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job


1 (viii) Liability to pay in certain case


Section III

1(xi) Demand and Recovery

1(xii) Offences and Penalties

1(xiii) Advance Ruling

1(xiv) Appeals and Revision


Section IV

1) 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

5% -10%


Part-2 Customs and FTP(25 Marks)


Section I

(ii) Levy of and exemptions from customs duties - All provisions including the application of customs law, taxable the event, a charge of customs duty, exceptions to levy of customs duty, exemption from customs duty

1(iii) Types of customs duties

1(iv) Classification of imported and export goods

1(iv) Valuation of imported and export goods

40% -65%

Section II

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(ii) Basic concepts relating to export promotion schemes provided under FTP

20% - 45%

Section III

1(1) Introduction to customs law including Constitutional aspects Foreign Trade Policy

2(1) Introduction to FTP - legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions 2(i) Basic concepts relating to import and export

10% - 20%

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