CA Study Notes (Inter, Final & Foundation)

✅ IBS - Important Exam Tips by CA Divyesh Vaghela : ═══════ ♢.✰.♢ ═══════ ➨ Don't waste too much time finding a similar case study. It shouldn't happen that questions are new but direct & easy, and content of the same could be easily found in ICAI module/other material you carry, but you run out of time. Allocate a maximum 25 minutes overall to find a similar case studies. ➨ If it's new, first identify subject of question, then try to find which chapter it belongs to & then refer the ICAI module for the same. ➨ For Theory questions, search for the topic asked in the question from ICAI module index. ➨ For Practical questions, it's possible that it is taken from ICAI questions only. If unsure, quickly go through illustrations & TYK of relevant chapter. ➨ I believe ICAI will repeat some case studies from New 15 Case Study or 3 Journal CS or possibly from Old course Multidisciplinary Case Study Digest. Make sure to carry the same. Also Earlier ICAI have revised some case study ques (of New 15 Case Study) without giving any notification. I have given update on this before also, so Ensure you have the latest one downloaded, which I have also compiled  - here ➨ If any question is new & you can't answer, don't leave it completely blank. Write other relevant content of same topic & provide analysis, especially for theory. ➨ It's crucial to attempt 100% of the paper. Don't think that if you've found all the answers, it's okay to leave some marks of paper. ➨ In this exam, ICAI don't always give marks as per our expectations. I also expected 75 in eco law but ended up scoring 67. So this happens in open book paper. Sometimes ICAI don't give full marks, but attempting full paper increases your chances of getting marks and this can really help you to score exemption. From the start keep the same pace as paper will be very lengthy, so target to complete one case study in 50 minutes. ➨ To save time, Carry ICAI Module Index separately so that you won't need to open bulky module again & again during the exam. https://t.me/Divyesh_Vaghela/1320 Paper pattern - have to attempt 4 CS out of 5 MCQs 40 Marks - have to attempt in OMR Just one last time! Give it your best shot 💪✨ All the Best!

➡️ Must Read for IBS Paper - CA Divyesh Vaghela ══════ ♢.✰.♢ ══════ In the exam, if ICAI wants to repeat a question, they will do it from their New 15 Case Study or 3 Journal Case Studies or possibly from the Old course Multidisciplinary Case Study Digest. But, make yourself ready for new questions as well. If you get any question, you can try to find the same from ICAI Module. Must carry the ICAI Module with you, especially for Theory subjects. Avoid summary notes, because we never know from which part ICAI can ask questions, and if you have exhaustive material, then you can find all questions from it. For practical subject questions, ICAI can ask same questions from TYK & Illustrations given in the Module. So, for that also, take the module. For theory subject questions, you can easily identify the same topic from the ICAI module. In the Exam, Follow this for New Theory Questions. First, identify the subject of the descriptive question, then try to find which chapter it belongs to. Then, come to the ICAI module index and search for the topic asked in the question. Before going to the exam, have a look at the ICAI Module index for theory subject & for practical get idea of each chapter so that you can identify the chapter names & questions (practical TYK & Illustration) quickly during the exam. Also, take a Separate print of the ICAI Module Index so that you can quickly find the same without opening modules. Here, I have given all the ICAI Module Index. https://t.me/Divyesh_Vaghela/1320 Law, SCMPE, Audit - Must take print of this ICAI Module index separately I know you have to carry so many materials, but try to arrange everything in simple manner now, like you can attach the various Sticky notes for your ease.

"A Must-Watch Video to Understand ICAI's Level of asking MCQs in Exams" IDT Actual Exam MCQs with Solution by CA Divyesh Vaghela MCQs carry 30 marks in exams, so this video will give you an overall idea of how and to what extent ICAI asks MCQs on various concepts. 2 Attempt full mcq paper solution uploaded. also check the pin comment section of video for clarification on some mcq. ⬅️ Nov 22 https://youtu.be/AdnkUpKoKiU ⬅️ May 23 https://youtu.be/69OhWW942jU Dont miss it! Watch it in 1.5x speed.

Reality Check for IDT Paper ! On Right path or wasted time in this extra leave ? Have to complete 60-70% by end of today. Don't put the all pressure on tomorrow, you will need fresh energy in exam. So, maximize your study output today. IDT subject can make your group 2 aggregate, Don't give excessive time on low weightage chapters like FTP, it carry only 2-4 mark Instead, focus first on other topics that are scoring & require less effort. Strictly Follow Strategy & Prioritise the Most Scoring Topics told in the video. https://youtu.be/EKRJXQZ0yOQ Just a matter of few days, Chak De Phatte! 💪🔥

Exemption strategy for CA Inter Audit by CA Pragnesh Kanabar SIr!! 🆓He has also unlocked his fast track lectures for CA Inter Audit!!! Check out this video for more details: https://youtu.be/NcI4nKG76eU

➡️ IDT Most Important Topics & My 73 Marks Scoring Strategy by CA Divyesh Vaghela Easiest way to get Sureshot Exemption | Chapterwise Trend Analyisis Must Follow this https://youtu.be/EKRJXQZ0yOQ i have shared golden tips on how to score maximum marks in this two days. Video monetization is also off. Do Watch video 👍

✅ Some Last Day Focus Areas for DT Exam by CA Divyesh Vaghela Make sure you have covered this. ═══════ ♢.✰.♢ ═══════ 📍115BAA, BAB Question 📍Capital Gains - 111A, 112A, Slump Sale, Section 50AA 📍AMT Question 📍Co-operative society (Tax rate, 115BAD, 115BAE, 80P, Amt rate - 15%) 📍Deduction u/s 10AA 📍Question on Business trust, Investment Fund 📍Charitable trust / Exit Trust full fledged practical question 📍Deduction - 80JJAA, 80M, 80P 📍Taxation of Life insurance policy - Amendment 📍Online Gaming - 30% rate & Check TDS Sec 194BA 📍TDS - 194BA, 194R, 194S, 194C 194J,194H,194M, 194A,194DA,194N,194O,194P,194Q 📍TCS - Sec 206C(1G), Sec 206C(1H), Sec 206C(1F) 📍Return Filing - 139(1), Updated return 📍Assessment Procedure - 143(1), 143(2), 143(3), 147 TO 153 📍Search & Seizure : - 133A, 132, 132B 📍Black Money Act - ICAI TYK 11 to 15 from ICAI Module Chapter 19 📍Tax Audit and Ethical Compliances - ICAI TYK Questions (Total 7) 📍TP - Secondary Adjustment, Excess Interest, AE Meaning & Methods 📍Equalisation Levy - 165 & 165A , Penalties 📍Non Resident Taxation - Sec 115A, NRI Taxation CH XII-A, Sec 115AD FII Que, POEM, Capital Gain in Foreign currency (TTBR/TTSR), Sec 9, Sec 115BBA 📍DTAA - Que on Sec 90 or 91, Rule 115 & 128, Deductions (80C, 80CCC, 80D, 80DD, 80QQB, 80RRB, 80TTA, 80TTB) 📍Advance Rulings - BAR (Don’t miss to cover BAR powers) Already Full Important Topics List was shared earlier where some questions were also given - check it if you haven't https://t.me/Divyesh_Vaghela/1284 This is mainly for only group 2 students for last day because they might have started studying DT 5-6 days earlier & done with syllabus so these are limited topics from some chapters for last day revision. ═══════ ♢.✰.♢ ═══════ DT All Resources 🔗 DT High Marks Certified Copies (Includes Last attempt 80 Marks & AIR copies) 🔗 Actual Exam MCQs Paper with Solution 💽 DT Scoring Strategy & IMP video ⬅️ DT ICAI BOS MCQs 📍 DT Chapterwise Marks - Trend Analysis

Finding it difficult to complete DT ? See firstly, Don't study every chapter in too much detail now. It should not happen that you leave a easy & scoring chapter. You have to understand from which particular question you will score maximum marks. Like, Q.3a comes from Charitable Trust/Exit Tax - 8 Marks Q.4a from TDS TCS - 8 Marks. Once you know this, target to score well in these types of chapters. Understand your strengths. Don't panic, Completing 100% in DT is difficult for everyone. But you should try to cover maximum chapters, especially cover Important topics i have given perfectly. & Like above I've already given all the question pattern in the video, indicating from which chapter a specific question might come. Check it if you haven't. https://youtu.be/UqXF-qO5BII Lastly for IDT, you have full 3 days leave. So tonight, you can study for more time. Let's make the most of every moment now! You still have good time left! Bas Aaj Rukna nahi hai 🏆

➡️ DT Most Important Topics & Scoring Strategy by CA Divyesh Vaghela Special IMP Adjustments | Chapterwise New Course Trend Analyisis Must Follow this https://youtu.be/UqXF-qO5BII Questionwise paper pattern also shared that from which chapter particular question can be asked. This can be very helpful. do take note of it.

➡️ DT Most Important Topics & Scoring Strategy by CA Divyesh Vaghela Special IMP Adjustments | Chapterwise New Course Trend Analyisis Must Follow this https://youtu.be/UqXF-qO5BII Questionwise paper pattern also shared that from which chapter particular question can be asked. This can be very helpful. do take note of it.

➡️ Some Common Keywords to be used in Audit Paper  👨🏻‍🎓 By CA Divyesh Vaghela ═════ ♢.✰.♢ ═════ - Limitation on scope of audit due to circumstances - Inquiry of management and TCWG - Internal control system - Consider impact on audit opinion as per SA 705 - Alternate audit procedures - Sufficient and appropriate audit evidence - Compliance with laws and regulations - Material misstatement - Existence and completeness - Independence, integrity, and objectivity of auditor - Operating effectiveness of controls - Auditor's responses to the assessed risks - Assertions regarding transactions, balances, and disclosure - Substantive procedures/test of details - Compliance procedures/test of controls to be used while answering on further audit procedures - Nature, timing, and extent of audit procedures - Re-evaluate reliability and integrity of management - Discuss the matter with those charged with governance - Going concern considerations - Analytical review procedures for financial statements and in relation to material transactions 🔗 Must Read - When to use such keywords https://t.me/Divyesh_Vaghela/1269 ⬅️ Audit Important Priority Topics https://t.me/Divyesh_Vaghela/1271 ══════ ♢.✰.♢ ══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

Taking Time in Completing Chapters? I know it happens in audit. See, now you can't remember everything line by line. Try to get conceptual understanding and remember only the main keyword points. Don't waste too much time on any one chapter. Speed up! Strictly follow the strategy and cover all Scoring Topics told in the video in the same sequence. https://youtu.be/JIyGepYHRH4 Baki Rukna nahi hai ! Audit se Darna nahi hai 💪

➡️ Audit Most Important Topics & Scoring Strategy CA Divyesh Vaghela Special tips to score maximum marks in question which you don't know! Must Follow this https://youtu.be/JIyGepYHRH4 Questionwise paper pattern also shared that from which chapter particular question can be asked. This can be very helpful. do take note of it.

Sure Shot Success strategy to clear May 24 Audit Exams by CA Pragnesh Kanabar with revision lectures and free access to Fast Track lectures All details on this video👇 https://youtu.be/h2ycYph7d-s Join Pragnesh Sir's telegram channel to get access to all videos and notes👇 https://t.me/taa_final_audit_mcq Share it with your friends 🔥🔥🔥🔥🔥🔥🔥🔥 CA Pragnesh Sir is a trusted Pan India Faculty for CA Final Audit....!

Sure Shot Success strategy to clear May 24 Audit Exams by CA Pragnesh Kanabar with revision lectures and free access to Fast Track lectures All details on this video👇 https://youtu.be/h2ycYph7d-s Join Pragnesh Sir's telegram channel to get access to all videos and notes👇 https://t.me/taa_final_audit_mcq Share it with your friends 🔥🔥🔥🔥🔥🔥🔥🔥 CA Pragnesh Sir is a trusted Pan India Faculty for CA Final Audit....!