(CA Inter)Jan 27/Sep26
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CA Intermediate ‼️‼️ Free Important questions list Thanks 😊 ✅ Non promotional page 📄 Message here @CA_Students_1_bot Admin :- Nikhil Yadav and Mansi Bhanushali and Gem bro , Shivam Yadav
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‼️ Audit Most Important Chapter
👑 Audit Report including Caro 2020
( Must do All the illustrations given in this chapter and must make handwritten notes 🔥)
Give 3-4 hours to this chapter and make handwritten notes
Refer CA Deepika Rathi mam for Audit Report chapter revision and for CARO 2020 , Refer Lecture of Kunal Mandhnia sir ( 1 hour 7 min duration of Lecture)
Important concepts may 24 exam 🔥
1.Transfer of asset to spouse for no consideration/
inadequate consideration.
2.Transfer of income without transfer of asset
3.Income of minor child ( vv imp). Focus whether income or income is clubbed or only income is clubbed. If it was earned by talent then it is not clubbed focus point for QA.
4.Cross transfers ( Focus on SM Question).
5.Salary from entity where spouse has substantial interest. (Vv imp).
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