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vs Tax Avoidance – Theory ✅ BVNR Important Questions for ISCA (Now replaced with elective papers post-2018) (For historical reference only)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
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