This notes is NOT a substitute for the ICAI Study Material at any means. This notes can be supplemented alongwith the Study Material. Students are advised to first read the Study Material thoroughly and then refer this notes for subsequent revisions. Flowcharts and diagrams are included for better understanding of the concepts. The objective of this notes is NOT to replace the Study Material at any means.In case of discrepancies or errors, students are advised to refer the Study Material. #docx
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