Re important questions for dt
This query is : Resolved
28 March 2013
kindly forward me g sekar important questions in dt. bvnr questions for isca.
28 March 2013
may 2013 important questions of bvnr - isca, G sekar - dt. Kindly forward me. help me to get through....
20 July 2025
For Direct Tax (DT) and ISCA (Information Systems Control and Audit) preparation (May 2013 or otherwise), you're referring to important questions compiled by:
G. Sekar (Direct Tax – CA Final)
B.V.N.R. (BVNR) – known for compiling past papers and predicted questions, especially for ISCA
As of now, I can't email or forward documents, but I can help by:
✅ Important Topics in Direct Tax (DT) – Based on G. Sekar’s Pattern
(Useful for CA Final or past references)
Residential Status & Scope of Total Income
Heads of Income:
Salary (with recent amendments)
Income from House Property
Profits and Gains of Business or Profession (esp. ICDS/Depreciation)
Capital Gains (Indexed Cost, Exemptions – Sec 54, 54F, etc.)
Income from Other Sources (Gifts, Dividend, etc.)
Clubbing of Income
Set-Off & Carry Forward of Losses
Deductions under Chapter VI-A:
80C to 80U (esp. 80JJAA, 80G, 80IA, 80IBA)
TDS, TCS & Advance Tax
Assessment Procedures (Sec 139 to 148 incl. e-assessment, faceless assessment)
Transfer Pricing & International Taxation (Sec 92–94)
MAT/AMT (Sec 115JB, 115JC)
Appeals, Revisions & Penalties
Tax Planning vs Tax Avoidance – Theory
✅ BVNR Important Questions for ISCA (Now replaced with elective papers post-2018)
(For historical reference only)
Chapter 1: Automated Business Processes – Types of ERPs
Chapter 2: Financial & Accounting Systems – Controls in Tally/SAP
Chapter 3: Information Systems and IT Fundamentals – DBMS, OS
Chapter 4: E-Governance – MCA21, E-filing
Chapter 5: Enterprise Risk Management – Risk Identification
Chapter 6: Controls in IS Environment – GRC, Preventive/Detective/Corrective
Chapter 7: Auditing of IS – General vs Application Controls
Chapter 8: Emerging Technologies – Cloud, AI, Blockchain basics
Past Exam Tip: Focus was always on short questions (4 marks), flowcharts, and diagrams.
📚 For Updated Material
If you're looking for the actual PDF of G Sekar's Important Questions or BVNR’s list, you should:
Check your local CA coaching WhatsApp groups
Visit websites like CAclubindia, OnePrep, CAknowledge, or Swapnil Patni’s or CA Ravi Taori’s portals.
Telegram Channels often upload scanned booklets for exam prep
G. Sekar (Direct Tax – CA Final)
B.V.N.R. (BVNR) – known for compiling past papers and predicted questions, especially for ISCA
As of now, I can't email or forward documents, but I can help by:
✅ Important Topics in Direct Tax (DT) – Based on G. Sekar’s Pattern
(Useful for CA Final or past references)
Residential Status & Scope of Total Income
Heads of Income:
Salary (with recent amendments)
Income from House Property
Profits and Gains of Business or Profession (esp. ICDS/Depreciation)
Capital Gains (Indexed Cost, Exemptions – Sec 54, 54F, etc.)
Income from Other Sources (Gifts, Dividend, etc.)
Clubbing of Income
Set-Off & Carry Forward of Losses
Deductions under Chapter VI-A:
80C to 80U (esp. 80JJAA, 80G, 80IA, 80IBA)
TDS, TCS & Advance Tax
Assessment Procedures (Sec 139 to 148 incl. e-assessment, faceless assessment)
Transfer Pricing & International Taxation (Sec 92–94)
MAT/AMT (Sec 115JB, 115JC)
Appeals, Revisions & Penalties
Tax Planning vs Tax Avoidance – Theory
✅ BVNR Important Questions for ISCA (Now replaced with elective papers post-2018)
(For historical reference only)
Chapter 1: Automated Business Processes – Types of ERPs
Chapter 2: Financial & Accounting Systems – Controls in Tally/SAP
Chapter 3: Information Systems and IT Fundamentals – DBMS, OS
Chapter 4: E-Governance – MCA21, E-filing
Chapter 5: Enterprise Risk Management – Risk Identification
Chapter 6: Controls in IS Environment – GRC, Preventive/Detective/Corrective
Chapter 7: Auditing of IS – General vs Application Controls
Chapter 8: Emerging Technologies – Cloud, AI, Blockchain basics
Past Exam Tip: Focus was always on short questions (4 marks), flowcharts, and diagrams.
📚 For Updated Material
If you're looking for the actual PDF of G Sekar's Important Questions or BVNR’s list, you should:
Check your local CA coaching WhatsApp groups
Visit websites like CAclubindia, OnePrep, CAknowledge, or Swapnil Patni’s or CA Ravi Taori’s portals.
Telegram Channels often upload scanned booklets for exam prep
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