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Bills of exchange
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REPO rate
Emerging opportunities for CA

Chennai students- Accounts final- Chain holding

Depreciation- basics in accounting

Materiality

BEP- Simple

Tips for Exam preparation
Classification of as and their applicability
Banking-Micro view" by Sri.VS Thiagu

Route map for House (Property)
Food for thought by Thiagu
Can you think-- This way

PE II Nov 2008 Cost Accounting & Financial Management Solved Question paper
Super Quotes
CREDIT DEFAULT FINANCIAL CRISIS IN US
CAs are in greater demand
in the hour of global crisis
PCC Costing and Financial
Management Nov.2008
Suggested answers for advanced accounting CA final Nov 2008
Advanced accounting of CA Final November 2008

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Business - Part II
MM model
Learning curve
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Dividend policy _ factors
CAPM
Assumptions underlying EOQ
JIT - not a new concept
Overheads
Contract
Do you know a different formula for contribution
Multiple IRR
Do you know what is Euro Market?
Real options in Capital Budgeting
Assumptions underlying Black scholes Model
Short Selling
Statement of Affairs
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Liquidation of Companies
B-List CONTRIBUTORIES
Business or Profession - Made easy through charts
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PCC Advanced Accounting
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MAFA June 2009 Suggested Answers converted
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Financial Reporting
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PCC_June_2009_Sample_Questions
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New area in Tax- CG" by CA V.Sundararajan, Sivakasi

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Accounting Standards - I
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Suggested Hints on Advanced
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Accounting Lexicon
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Concepts and Conventions
PCC Nov 2008 Accounting
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Advanced accounting - PE2-
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Strategic Financial Management
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Cost Management Review November 2008
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Question paper with answer- CA Final New syllabus- Financial Reporting - November 08
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Summary of Important sections of Income tax

 

Topic

Section

1.    Status

 9

Income deemed to accrue or arise

2.   Salary

15

Charging section

89(1)

Relief

7

Income deemed to be received

17(2)(iii)

Specified employee

17(1), 17(2), 17(3)

Definition of “Salary”, “Perquisite”,  “Profits in lieu of salary”

3.    House property

22

Charging section

27

Deemed owner

24

Deductions u/h house property

23

Annual value

4.   PGBP

28

Charging section

37

General deduction

36

Specific deductions

35

Scientific research expenditure

35D

Preliminary expenses

35E

Prospecting of minerals

80GGA

Deduction for non-businessmen for donation.

80GGB - Co.

80GGC-  others

Deduction for donation to a political party

40(a)

Expenses not deductible

40A(2)

Payment to specified persons

40A(3)

Payment in cash

43B

Deduction on payment basis

44AD/AE/AF

Income on estimated basis

44B/BBA/BB/BBB

Income of non-residents

44AA

Maintenance of accounts

44AB

Audit of accounts

32

Depreciation

5.   Capital Gains

45(1)

Charging section

2(47)

Transfer

47

Transactions not regarded as Transfer

111A

STCG on listed equity shares

50B

slump sale

45(2)

Conversion of capital asset

45(5)

Compulsory acquisition

45(1A)

Insurance claim on destruction

50C

Full value of consideration

55A

Reference to valuation officer

All Exemptions u/s 54

6.    Other Sources

56(2)

Specific incomes

2(22)

Deemed dividend

10(15)

Interest exempt from tax

7.   Clubbing

Sec 64 (1) (iv)

Assets t/f to spouse

64(1A)

Income of minor child

60

Irrevocable t/f of assets

61

Revocable t/f of assets

64(i) (ii)

Remuneration of spouse

8.    Deductions

80C

Specific deductions

80CCC

Investment in pension fund

80CCD

Contribution to Pension scheme of CG

80D

Medical insurance premium

80DD

Treatment of dependent handicapped

80U

Treatment of handicapped

80DDB

Expenditure on specified diseases

80E

Interest on loan for higher education

80G

Deductions for donations

80GG

Deduction for payment of rent

80-IA

Development of infrastructure

80-IB

Development of SEZ

80-IC

Manufacturing in specified areas

80-ID

Operating hotels and convention Centre

80-IE

Manufacturing of specified articles

80JJA

Bio- degradable waste for generating power

80QQB

Deduction of Income from copyright

80RRB

 Deduction of Income from patents

88E

Rebate of STT

9.   Assessment procedure

139(1)

Return of income

139(3)

Return of loss

139(4)

Belated Return

139(4A) /(4B)/ (4C)/ (4D)

Return of Charitable trust/ political parties/ exempted entities/ various institutions

139(5)

Revised return

139(9)

Defective Return

139B

Tax Return Preparer

139C

Dispensation from furnishing documents

139D

Furnishing documents in electronic form

140

Signing of Return

140A

Self Assessment

142(1)

Notice to file return and accounts

142(2A) to 142(2D)

Special Audit

143(1)

Summary Assessment

143(2) & (3)

Scrutiny Assessment

144

Best Judgement assessment

147

Income escaping assessment

149(1)

Time limit for issue of notice

153

Time limit for Completion of assessment

10.   Appeal

154

Rectification of mistake

250

Procedure in hearing appeal

263

Revision of orders prejudicial to revenue

264

Revision of orders prejudicial to assessee

 

234B

Interest for non-payment

11.  Advance  tax

234C

Interest for deferment of tax

12.   Income of charitable & religious trust

11

Incomes of charitable trust

12A

Registration of trust

12AA

Procedure for registration

13

Where exemption is not available

13A

Income of political parties

13. Service tax

64

Extent, Commencement and application

Rule 4

Registration

Rule 6

Procedure of payment of service tax

68

Who shall pay the service tax

70

Furnishing of returns

Rule 7C

Penalty for delay in furnishing return

Rule 7B

Revised return

66

Charge of Service tax

67

Valuation of services

Full Audit Notes - Master File - By G.P. Kasthuri Rangan 

Basics of Audit and Assurance - By Kamal Garg

Company Audit - 1 - By Mayank Mehta

Audit Reports - By Pankaj Garg

Powers and Duties of Auditor - By Pankaj Garg

Practical Questions - By Master Minds

Multiple Choice Questions - By Master Minds 

New Numbers of AAS  ( Submitted by Rahil )

How to Remember the New Standards on Auditing - By Niral Sutaria 

Special Points for Audit - By Tarun Jhalani 

Question Bank as per AAS - By Ankur Mittal 

Synopsis of Theory Questions asked Previously - By Sree Charan  

EDP Audit 

Auditing & Assurance Standards Revision Note - By J.C.Kapoor 

Compilations by ICAI 

Summary of All the Important Sections - By Ajay Jain

Salary - 1 - Explained Through Arrows - By Suneet

Salary - 2 - Explained Through Arrows - By Suneet

Salary - 3 - Explained Through Arrows - By Suneet

Salary - 4 - Explained Through Arrows - By Suneet 

House Property - Explained Through Arrows - By Suneet

Service Tax - By Master Minds

VAT & Service Tax - Objectives + Practicals - By Master Minds

Objectives - By Master Minds

Gist of Cases - By Jaspreet Singh Johar

Amendments for June & November 2009 Exams

House Property

Summarized Table of Cost of Acquistion

Section Wise Major Changes

Important Definitions - By CA Sudhir Halakhandi 

Agricultural Income - By CA Sudhir Halakhandi

Charge of Income Tax & Scope of Income - By CA Sudhir Halakhandi 

Residential Status - By CA Sudhir Halakhandi 

Tax on Charitable Trust - By CA Sudhir Halakhandi

Exempted Income - Section 10 - By CA Sudhir Halakhandi  

House Property - By Pradeep

Profits & Gains from Business & Profession - By Anil Baswal 

Set off and Carry Forward of Losses - By Shreya 

Service Tax - Short Revisionary Concepts - By Deepak 

VAT at Glance - By Shivaji  

Important Definitions - By Iqbal [ CA Course Zone ] 

Summary of PGBP & HP ( For Revisionary Purpose ) 

Set off and Carry Forward of Losses 

VAT - By CA N Raja Shekhar

Amendments ( Finance Act 2008 ) - By Jayesh Gupta 

Capital Gains - Chargeability

Capital Gains - Slump Sale

Capital Gains - Basic Concept & Definitions

Capital Gains - Transactions not considered as Transfer

Capital Gains - Exemption 

Clubbing of Income

Deductions under Section 80DDB 

Agricultural Income and Tax Liability 

Assessment of Companies

Assessment of AOP

Assessment of Charitable Trust

Assessment of Co-operative Socieities

Assessment of FBT

Assessment of HUF

Assessment of Individuals

Amendments- By CA Ajay Jain 

Amendments 2- By CA Ajay Jain 

Compilations by ICAI 

 

Contract of Agency - By Guruprasad

Contract of Guarantee - By Guruprasad

Contract of Indemnity - By Guruprasad

Contract of Bailment - By Peter Baxter

Bonus Act - By Shekhar Bhonagiri

Gratuity Act - By C.G.Pandu

Negotiable Instruments Act - Powerpoint Presentation

Negotiable Instruments Act Practical Questions - By Master Minds 

Multiple Choice Questions - By Master Minds

Company Act & Other Act Practical Questions - By Master Minds [ Submitted by Iqbal ( CA Course Zone ) ]

Company Act Sections 

Law Past Paper Analysis 

Verbal and Non - Verbal Communication- By Mayank Mehta 

Law Handbook on Practical Problems - By Ankur Mittal 

Barriers to Communication- By Mayank Mehta  

Company Act - Full Notes - By Ankur Mittal 

The Employee Provident Fund- By Mayank Mehta 

The Indian Contract Act,1872- By Shefeek M.S. 

Accounts Past Paper Analysis - By Sameer

Branch Accounts - Theory + Problems - By Master Minds 

Importance of Ratios - By R.L.Gupta 

Accounting Standards - By Sreeram Coaching Point 

Advanced Accounting Summary - By Kapil 

Dividend and Managerial Remuneration Adjustments  - By CA Alok Jain

Electricity Company Accounts - By CA Alok Jain 

Liquidation of Companies - By CA Alok Jain 

Fire Insurance - By L. Muralidharan

Fire Insurance Practical Problems - By Dushyant Chaturvedi 

Internal Reconstruction - By CA Dhirendra Singh  

Amalgamation, Absorption & External Reconstruction

Compilation by ICAI 

Crash Course Material- By CA M.F.Jaison  

Surbhi Bansal Audit Notes

 

Chapter 1

Chapter 2 & Chapter 3

Chapter 4 & Chapter 5

Chapter 6 & Auditing Standards [ Old Numbers ]

Chapter 7 to Chapter 9 

Chapter 10 to Chapter 14 

PCC Model Papers Group I

PCC Model Papers Group II 

( For Full Solutions, Post in the Forums and they will be up Soon !! ) 

Practise Papers by Prime Academy ( With Answers )

Group 1 :     1,     2,     3

Group 2 :     1,     2,     3 


May 2007  November 2007  May 2008  November 2008
 Accountancy  Accountancy  Accountancy  Accountancy 
 Auditing Auditing Auditing Auditing 
 Law, Ethics & Communication  Law, Ethics & Communication Law, Ethics & Communication  Law, Ethics & Communication 
 Costing & FM Costing & FM  Costing & FM  Costing & FM 
 Taxation Taxation  Taxation  Taxation 
 IT & SM IT & SM  IT & SM  IT & SM 


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