IPCC Notes GMCS ITT Time Table Syllabus Amendments RTP Suggested Answers: Queries
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No Objection Certificate (NOC) in Form-18 for Company Incorporation

company incorporation no objection certificate
While Incorporating a Company, Form-18 should be submitted stating the proposed registered office of the company.

Where the registered office is a building taken on lease by the Director (Its not possible to take lease on the name of the Company as it is not yet incorporated.), a No-Objection certificate (NOC) has to be taken from the Director for using it as Registered Office of the Company.

Applicants should then Select an option in Form-18 stating 'Registered office Owned by the Director'.

The No-Objection certificate (NOC) can be printed on a normal letter and signed by that director. No need of any Stamp paper etc.

Below is the Format of the No-Objection Certificate (NOC):


To,
Ministry of Corporate Affairs

Dear Sir / Madam

Sub: NOC with respect to Application for Registered Office

Certified that I have no objection for the proposed ‘Enter Company Name’, to use the respective address ’Enter Office Address' as their Registered Office.

Thanking You,


Regards

(Signature)

(Name of the Director)

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Name Change in ICAI Records - Procedure, Documents to be Submitted

Procedure to Change / Correct Your name with ICAI Records:

-Students can Place the request through hand written form and send the letter to the regional office.
-Students can also change the Name through ICAI e-sahayata

-Students can submit any of the Following Documents in order to change their name:
  • 10th Standard Marks Sheet
  • Voter ID
  • PassPort
- Through this, you can also change you other contact details such as, Address for Communication, Phone  Number etc
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Incorporation under Companies Act, 2013, Procedure, AOA MOA Formats

This Article is for those people, applying for Company Incorporation after The New Companies Act, 2013 has been passed in the parliament.

Form 18 and form 1 are being rejected by the ROC Authorities, as many people are using the same old AOA formats for incorporating company now.

You can use the same old format, but, make the few changes, stated below:

--->In the first page of the Articles of Association (AOA), there will be para like "The Company is a private Company within the meaning of Section .......".

As per previous Act, you might have written Section 3 in there. Now, replace that section with 2(68) which then comes as "The Company is a private Company within the meaning of Section 102 of the Companies Act, 2013 and accordingly:"


--->In the Memorandum of Association (MOA), in the last clause stating the Authorised Share Capital, Remove the entire para after "Rupees ten only" (See below, remove the text marked in Red).

The Authorised Share Capital of the Company is Rs.1,00,000/- (Rupees One Lakhs only) divided into 10,000 (Ten thousand only) Equity Shares of Rs. 10/- (Rupees Ten only) each  to be increase or reduced  in accordance with the relevant provisions of the Companies Act, 1956.

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ICAI - No Photo/Signature on Admit Card CA-CPT/IPCC/Final

Query: Received Admit Card today for my CA-IPCC Nov 2013 exams from ICAI but my Photo was missing on it. What is to be done now?

General Solution:
This is a most common thing that happens while issuing the Admit Cards.
What the student need to do is take a print out of the Admit Card and then attach a photo in the blank space and sign it. Now, this is to be attested by a practicing Chartered Accountant.
It is also recommended to carry an ID proof to the examination center.
Proof mean, any one that is issued by an govt agency. Eg: PAN card, Aadhar card etc, ICAI Articleship I'd card etc.

What ICAI Says-

"We advise you to carry with you a photo identity card issued by the Govt. or by ICAI at the time of registration as articles assistants, to the examination hall, along with the admit card downloaded/printed from the website."

So, it is clear that, the attestation by a CA is not compulsory. All you need is to carry an ID card to the examination centre.
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Query - Stamp Paper amount for Articleship registration

Question - What is the value of Stamp Paper that i should use while registering for Articleship?

Answer - The Agreement between the Auditor and the Article Assistant should be entered through an agreement with a minimum stamp duty value of Rs.10/-. Technically, ICAI hasn't prescribed any minimum fee.

Generally, Rs.100 is the value that is used by most of the students joining articles.


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Lost Marksheet, Pass Certificate, Registration Letter - CPT, IPCC, Final


You are required to provide a request duly signed by you for issue of duplicate mark sheet/s

Click here to download format of application

E-mails are not entertained for issue of duplicate mark sheet/s.

You are required to furnish the following details / documents along with your request
  • Copy/ies of mark sheets for which you require duplicate mark sheet/s (if available), which will help us to process your request speedily. In case, you are not in a position to send copyies of your Mark sheet/s, please furnish your correct Articles Registration Number, Month & Year of appearance and Roll Number for which you require duplicate mark sheets.
  • A fee of Rs.100/- (Rupees one hundred only) per duplicate mark sheet should be remitted through Demand Draft in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi - 110002. In case you have not received your mark statement within reasonable time (say 6 weeks of the declaration of result) and send a request for duplicate mark statement within two months of the declaration of result, you are not required to pay any fee
  • Your complete postal address for correspondence, telephone number, fax number, etc.
If you furnish a copy of mark statement or correct articles registration number, Month & Year of appearance and roll number, the duplicate mark sheets are issued normally within twenty days of receipt of your request complete in all respects.

Also Read - Mistake in IPCC Exam Form

FOR CORRECTION IN NAME


In case, if you find any mistake in your name in the mark sheets sent by the Institute, kindly send your original mark sheet for correction in name together with supportive document i.e. copy of Student Registration letter issued by the respective Decentralised Office of the Institute. It may be noted that the name of a candidate will be shown in the same manner as it appears in Foundation/PE I or PE II / Articles Registration Letter issued by the concerned Decentralised Office of the Institute.

PROCEDURE FOR OBTAINING TRANSCRIPTS

You are required to provide a request duly signed by you for issue of Transcripts

E-mails are not entertained for issue of Transcripts.

You are required to furnish the following details / documents with your request:
  • A fee of Rs. 500/- (Rupees five hundred only) for one set of transcript/s (for any one or all examinations viz. Foundation/PE-I, Inter/PE-II and Final) remitted through Demand Draft or Pay Order in favour of The Secretary, The Institute of Chartered Accountants of India, Payable at New Delhi.
  • Self attested copies of Entrance / Foundation / PE I / PE II / Intermediate / Final examination mark sheet/s (both front and reverse side) of all Examinations ( i.e. for all your appearances including those where the result of any one or both groups was not PASS).
  • Correct Articles Registration number.
  • Self attested copies of Rank Certificate issued, if any.
  • Self attested copy of Associate Membership Certificate / Fellow Membership Certificate.
  • Proof for having paid the current year Membership fee clearly indicating your membership number to enable us to issue the “COVER SHEET” ( Which is a part of Transcript containing Membership Number, brief description of C. A. Course, Passing Criteria, etc).
  • Copy/ies of Prospectus or communication received from Professional Body/ Management / Educational Institution/s as applicable, requiring you to submit transcripts of Chartered Accountants Examinations.
  • Prescribed Form for transcript duly filled in by the candidate, along with the envelope/s received from Foreign University/ies / Management Institution/s, if any.
  • Copy of the Appointment Letter issued by the Foreign Body as applicable
Kindly note that we will take your name as per our records only
The transcripts are issued normally within ten days from the date of receipt of request, complete in all respects.

All these requests along with the requisite fees / documents may please be sent to:

Shri G. Somasekhar
Additional Secretary (Exams)
The Institute of Chartered Accountants of India
Post Box No.7112, Indraprastha Marg,
New Delhi-110002
Email-Id:- dms_examhelpline@icai.in
Tel. Ph.:- 0120-3054836,3054842



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CA Articles - How many students can a practicing CA train


Experience of the members in years


Number of vacancies

ACA with less than three years


1

ACA with three years and above


2

FCA with less than five years


5

FCA with five years and above


10
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Companies Bill gets Approval, Assent from The President


With this move, India has now got a new company law that has replaced the erstwhile Companies Act 1956.

The Corporate Affairs Ministry is expected to in the next few weeks come up with draft rules for public comments..

Query: From when will the new Companies Bill, 2012 passed recently in Rajya Sabha be applicable for CA Exams

Answer:

ICAI: Important Announcement

This is to bring to the notice of students that the Companies Bill, 2012 (to be enacted as the Companies Act, 2013) which was passed by the Lok Sabha on 18th December, 2012 and was pending before the Rajya Sabha, has been passed on 8th of August, 2013. This Companies Bill, 2012 will be enacted as the Companies Act, 2013 on receiving the assent of the President of India and notification in the Official Gazette, which will replace the existing statute, the Companies Act, 1956.

Thereafter, the decision regarding the applicability of the Companies Act, 2013 for CA Examination would be taken and informed to the students well in time before the May, 2014 Examination. 

In any case, it is clarified that the Companies Act, 2013 will NOT be applicable for November 2013 examination. 


      Director

Board of Studies
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Query - when will RTPs for November 2013 exams be released

CA IPCC -Revision Test Papers (November 2013)


Download all Subjects in Single file


GROUP I


OBJECTIVE & APPROACH

PAPER - 1 : ACCOUNTING

PAPER – 2 : BUSINESS LAWS, ETHICS AND COMMUNICATION

PAPER – 3 : COST ACCOUNTING AND FINANCIAL MANAGEMENT

PAPER – 4 : TAXATION


GROUP II


OBJECTIVE & APPROACH

PAPER – 5 : ADVANCED ACCOUNTING

PAPER – 6 : AUDITING AND ASSURANCE

PAPER – 7 : INFORMATION TECHNOLOGY AND STRATEGIC MANAGEMENT




Revision Test Papers - Final Course ( November 2013 )



Download all Subjects in Single file


GROUP I


OBJECTIVE & APPROACH

PAPER - 1 : FINANCIAL REPORTING

PAPER – 2 : STRATEGIC FINANCIAL MANAGEMENT

PAPER – 3 : ADVANCED AUDITING AND PROFESSIONAL ETHICS

PAPER – 4 : CORPORATE AND ALLIED LAWS



GROUP II

OBJECTIVE & APPROACH

PAPER – 5 : ADVANCED MANAGEMENT ACCOUNTING

PAPER – 6 : INFORMATION SYSTEMS CONTROL AND AUDIT

PAPER – 7 : DIRECT TAX LAWS

PAPER – 8 : INDIRECT TAX LAWS

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Query - Doing CA and B.Com (Graduation) simultaneously

The problem with doing CA and B.Com arises only at the time of Articleship.

As per ICAI rules, An articled/ audit assistant can pursue Graduation/ Post Graduation Course while undergoing practical training provided he takes the permission of the Council as per Regulation 65 and 78 of the Chartered Accountants Regulations, 1988. These Regulations state that an articled/ audit assistant cannot take up any other course of study or training, whether academic or professional, without prior permission of the council. The permission may be granted to an articled/ audit assistant, for pursuing one additional regular course of study provided the classes are not held between 9.30 a.m. to 5.30 p.m.

Only one additional course is permitted during the articled training period. Permission for second course will be considered only after receipt of documentary proof of either on completion or discontinuation of the course for which permission has been granted earlier.



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Change Exam Centre Address CA IPCC, CA Final

How to Change the Address in Exam Application:

To change the Address in the Exam Application already submitted, Send a letter students need to make an application on a plain paper stating the details to be changed.

The Control Number of the Original print out form should be stated there. The letter is to be attested by a CA, along with the Student's signature.

Send this to the ICAI Delhi Address.


How to Change Examination Center:

Change Exam Centre Address CA IPCC, CA FinalRequests for changes in Examination centre, Medium, Group etc should be sent to institute atleast 7 days before the date of commencement of exams. Requests received later than 7 days prior to the commencement of examination will not be entertained.

Students need to make such an application on a plain paper stating the details to be changed.

Request should be sent to:
The Additional Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002




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ICAI Query: Getting error 'No Records Found' on Reverification / Revaluation Status

Student can check their Reverification / Revaluation status on ICAI website.

When you enter your Admit Card number / Roll Number and PIN, if you are getting the answer as 'Record Not found', then it means that your application is still in the process and will take some more time to reflect.

So, students need not worry about the matter. Generally it takes around one to two months for the reverification / revaluation results to be updated on the ICAI portal.
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Query: Time Gap between CA Final registration and Exam

Generally, there is no such gap required. You can even send the CA Final registration form just one day prior to the date of sending the Exam application.

This is because, Exam applications are processed at one office and Registrations are processed in the other.


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Query - Not received activation link from ICAI e-Sahaayataa

Query: I have posted a query in ICAI e-sahaayataa and till now, i didn't receive any Activation link / Activation mail to my inbox.


Answer:
First check your 'Spam' folder.
If it's not there in the spam folder, then wait for 24 hours. Due to high traffic, there are few cases where it took almost two days to receive the Activation link from e-Sahaayataa.

G-Mail is recommended for e-Sahaayataa.

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IPCC Duplication Registration letter, Marks Sheet Lost Not Received

IPCC Registration letter not received duplicate lost status

Query: I registered for CA IPCC a few days back and till now i didn't receive my registration letter or the books from ICAI. What is the status of my IPCC Registration

Answer:
Generally, it takes around, a minimum of one-and-half month to two months to receive the registration letter.

Students can generate IPCC registration letter online form the following link:

http://182.71.236.70/icai/mainIPCC.php


If still you haven't received it, then contact ICAI e-sahaayata in the following link, and provide them the following details.
  • Your Student Registration Number
  • Date, as to when you have sent the application.
Post your query here: http://help.icai.org/
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ICAI Query - Marks Sheet, Pass Certificate not received


Query:

When will i receive my Original Marks sheet, Pass Certificate from ICAI? How much time will it take?

Answer:
Generally, it takes a maximum of two months for you to receive your Original Marks Sheet from ICAI for CPT, IPCC and Final.

And regarding Pass Certificate, it takes around 3-4 months for you to receive it. 
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Query: Forgot to Attach / Add photo on CA IPCC Final Exam form


Query:

I applied for IPCC exam online and after taking the print-out of the application, i forgot to attach / Paste / Add my photo and sent the application to the concerned address. What to do now?

Answer 1:

No problem with that. Its a common mistake done by the students. You take another print out of the application and attach the photo and complete the remaining formalities and add a letter stating that this is the second time you are sending the application, etc.

Even if you leave it without sending the application second time, there is no problem with that. You will receive the Admit card, but without the photo. After taking a print-out of the Admit card, then attach a photo on that and attest the photo with a CA.

Answer 2:
Students need to make an application on plain paper containing all details, pasted two pasport size photograph. including control number of the printout form. Must attest with a CA and send it to ICAI Noida office by hand or registered speed post.

Answer 2 is most preferred.

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MCA Status - Pending for Action, Assigned, Work-in-progress Status Meaning



When you submit a form to The Ministry of Corporate Affairs through MCA21 online portal, your application will go through Four states:

1. 'Pending For Action' status: 

This is the first stage of processing, Pending for Action means you application is just in the stage of 'Submitted'. It is pending for assignment to an Employee there.

2. Assigned: 

Assigned means, you file has been assigned to an officer. It means, it is just assigned, and the officer has not taken up the file. It's like in a Waiting List.

3. Work-In-Progress: 

It means your file is taken up by the officer. It goes through two stages, Officer level and executive level. They very the form and send it to the concerned approval authority with valid recommendations.

4. Pending for approval: 

It is the final stage and the approval authority will either approve or reject the application. If it is approved, you get the result as 'Approved', and if it is rejected, then it will show 'Required Re-submission'.

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S.44AB: Turnover in case of Speculative Transaction

Section 44AB of the Income Tax Act: The turnover or gross receipts in respect of transactions in shares,  securities and derivatives may be determined in the following manner.

A speculative transaction means a transaction in which a contract for the purchase or sale of any commodity, including stocks and shares, is periodically or ultimately  settled otherwise than by the actual delivery or transfer of the  commodity or scrips. 

Thus, in a speculative transaction, the contract for sale or purchase which is entered into is not completed by giving or receiving delivery so as to result in the sale as per value of contract  note. The contract is settled otherwise and squared up by paying out  the difference which may be positive or negative. As such, in such  transaction the difference amount is 'turnover'. 

In the case of an  assessee undertaking speculative transactions there can be both  positive and negative differences arising by settlement of various such  contracts during the year. Each transaction resulting into whether a  positive or negative difference is an independent transaction. Further,  amount paid on account of negative difference paid is not related to  the amount received on account of positive difference. 

In such  transactions though the contract notes are issued for full value of the  purchased or sold asset the entries in the books of account are made  only for the differences. Accordingly, the aggregate of both positive  and negative differences is to be considered as the turnover of such  transactions for determining the liability to audit vide section 44AB.
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Rules of Exemption in CA exam - Things you should know

Various Frequently Asked Questions and doubts regarding claiming exemption in CA IPCC and CA Final Examinations


Please note that this paper is merely an attempt to provide answers to questions on the subject, posed to us, by the candidates from time to time, to the extent possible and with reference to the extant scheme of examination.  However, this compilation is neither exhaustive not does it purport to be a source of complete information on the subject. Hence, candidates are advised, in their own interest, to refer to the “Guidance Notes” supplied along with the examination application form, besides referring to the Chartered Accountants Regulations, 1988.

1. What are the passing requirements for PCE/IPCE/Final exam?

a) A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he-

(i) secures at one sitting a minimum of 40% marks in each paper of each of the groups and minimum of 50% marks in the aggregate of all the papers of each of the groups; or
(ii) secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.


b) A candidate shall be declared to have passed in a Group, if he secures at one sitting a minimum of 40% marks in each paper of the Group and minimum of 50% marks in the aggregate of all the papers of that Group.

2. What are the rules regarding “exemption” and validity period?

a) A candidate who has appeared in all the papers comprised in a group/unit and fails in one or more papers comprised in that group/unit but secures a minimum of 60% of the marks in any paper or papers of that group/unit shall be eligible for exemption in that paper or papers in the next three following examinations.

b) He shall be declared to have passed in that group/unit if he secures at one sitting a minimum of 40% marks in each of the papers of that group/unit and a minimum of 50% of the total marks of all the papers of that group/unit including the paper/s in which he had secured a minimum of 60% marks in the earlier examination.

c) He/she shall not be eligible for any further exemption in the remaining paper(s) of that group/unit until he/she has exhausted the exemption already granted to him in that group/unit.

d) The implications of the above paragraph are clarified below:i. You must have appeared in all the papers of the group/unit.

ii. You must have failed in the group/unit and should have secured a minimum of 60 marks in any paper/s of the group/unit.


iii. The exemption is automatic and will be found indicated in the statement of marks issued by the Institute.

iv. An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations.

v. A candidate shall be declared to have passed in a Group/unit, if he secures at one sitting a minimum of 40 percent marks  in each paper of the Group/unit and a minimum of 50 percent marks in the aggregate of all the papers of that group/unit. For the purpose of arriving at the aggregate marks, 60 percent or more marks secured earlier will also be taken into account.

vi. As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any paper in that group/unit will be given, even if one secures 60% or more marks in any paper in that group/unit.

e) The above rules relating to “Exemption” are common to all the exams, i.e., PCE, IPCE, IPCE Units, ATE and Final, conducted by the Institute.

3. I secured exemption in Paper I of PCE/IPCE/Final exam in November 2009 exam.   I did not appear in the exams held in May 2010, November 2010 and also in May 2011.  I have submitted my exam application form for appearing in November 2011 exam.  Can I get the exemption in the said paper in November 2011 exam?


No.  The exemption obtained by you in November 2009 exam would last only for the next three exams, i.e. for May 2010, November 2010 and May 2011 exam, irrespective of the fact whether you appeared in those exams or not.  The exemption you obtained in November 2009 examination stands exhausted now and will not be valid for November 2011 exam onwards.  You will have to appear in the said paper once again in November 2011 exam.

4. I appeared, say, in Papers 1 and 2 of Group I and remained absent in the remaining paper(s) of Group I of PCE / IPCE / Final and secured more than 60% of the marks in both the papers. However my mark sheet does not show any exemption in those two papers.

To be eligible for exemption in any paper of a group in any of the exams (PCE/IPCE/Final), you should have appeared in all the papers comprised in that group.  In your case, though you obtained more than 60% marks in two papers, you will not be eligible for exemption in those two papers since you did not appear in all the papers of that group

5. How do I know that I am eligible for exemption in a paper?


The fact that you are eligible for exemption in a paper, will be found indicated in the statement of marks, issued by the Institute, by way of a symbol “#” against the marks of the paper(s) in which you had secured a minimum of 60% marks.

In your statement of marks, you will find the alphabet “E” marked against the marks of already exempted paper(s) carried forward from an earlier examination, provided the exemption is still valid.

6. I secured exemption in Paper V( Group II) of PCE/IPCE/Final in May 2011 exam.  I have submitted my exam application form for appearing in Group II of November 2011 exam. Is the exemption automatic or do I have to specifically mention in my exam application form that I got exemption in Paper V in May 2011 exam?

An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations. However, you are required to give details of the exemption(s) secured by you in the immediate three preceding exams, in your exam form, which will help us to cross check with our data base.

7. I secured exemption in Paper 3 (Group I) of PCE/IPCE/Final in November 2009 exam.   I appeared in Group I in May 2011 exam once again and secured more than 60% marks in Paper 2 of (Group I) of PCE/IPCE/Final. However, I did not get exemption in Paper 2 even though I secured more than 60% marks in that paper?  Why is it so?

As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any other paper in that group/unit will be given, even if you secure 60% or more marks in any other paper in that group/unit.  You will not be eligible for any further exemption in the remaining paper(s) of that group until you have exhausted the exemption already granted to you in that group.

The exemption that you secured in a paper in November 2009 exam lasted till May 2011 exam. Hence, you did not get any exemption in Paper 2 in May 2011 exam even though you secured more than 60% marks in that paper.

8. I secured exemption in Paper 3 (Group I) of PCE/IPCE/Final in November 2010 exam.   I intend to appear in Group II in November 2011 exam and applied for the same.  Can I get exemption in any paper in Group II in November 2011 exam if I secure more than 60% marks in any of the papers of Group II?

Yes.  You can get exemption in any of the papers of Group II in November 2011 exam.  The exemption that you secured in Paper 3 of Group I does not come in the way of your getting exemption in any paper of Group II. Please note that the rules relating to exemptions are applied group-wise.

However, you will not be eligible for any further exemption in the remaining paper(s) of Group I until you have exhausted the exemption already granted to you in that group.

9. I have already passed one group in PCE and converted to IPCE.  I am now a Unit candidate under IPCE.  Will I get the benefit of the exemption secured by me in PCE, in the corresponding papers of IPCE?

Yes.  The exemption in a paper or papers in a particular group granted earlier to a candidate of PCE shall continue to be valid, in the corresponding paper or papers under the IPCE/ATE,  for the unexpired chance(s).


10. What about exemption from appearing in any paper/s available to IPCE Unit candidates?

Unit scheme is meant for those candidates who have passed one of the groups in any of the following exams:

a) CA Intermediate under Para 2A of Schedule B of CA Regulations 1988( i.e Nov 1994 or later) or
b) PE II or
c) PCE who have converted to IPCE

Such a candidate is eligible for conversion to IPCE and may apply for conversion as a student of IPCE. For details, please visit the Board of Studies Announcements within the students section of the website www.icai.org

Group-wise exemption in IPCE by virtue of having passed one group in CA Intermediate examination under the syllabus as specified in paragraph 2A of Schedule B of Chartered Accountants Regulations 1988 ( i.e. Nov. 1994 or later) or PE II or PCE is not available in IPCE because the composition of papers in each group of IPCE is  different from that of Intermediate/ PE II / PCE. But paper wise exemption secured on the basis of 60% or more marks in a paper(s) of PCE is available for the corresponding paper(s) for the unexpired chance(s), as per details given below:

Papers of PE II passed
Papers of PCE passed
Paper-wise exemption in IPCE/ATE

Group I
Paper 1 Accounting
Paper 2:  Auditing
Paper 3:  Business and
Corporate Laws

Group II
Paper 1:  Advanced
Accounting
Paper 2:  Auditing and
Assurance
Paper 3:  Law, Ethics and
Communication

Group I Paper 1:  Accounting
and
Group II Paper 5:  Advanced
Accounting
Group II Paper 6:  Auditing
and Assurance
Group I Paper 2:  Business
Law, Communication and
Ethics

Group II
Paper 4:  Cost Accounting and Financial Management
Paper 5:  Income tax and
Central Sales Tax
Paper 6:  Information
Technology

Group II
Paper 4:  Cost Accounting
and Financial Management
Paper 5:  Taxation
Paper 6:  Information
Technology and Strategic
Management

Group I Paper 3:  Cost Accounting and Financial
Management
Group 1 Paper 4:  Taxation
Group II Paper 7:
Information Technology and
Strategic Management

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