Darshan Makwana
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Hello, I’m Darshan and here you’ll get: ✨ Important Exam Updates ✨ Smart Study Techniques ✨ MCQs & Practice Material ✨ YouTube Video Links ✨ Daily Motivation 📌 Stay active and share this channel with your friends ❤️ 🔗 YouTube: youtube.com/@i-Darshan
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| تاریخ | رشد مشترکین | اشارات | کانالها | |
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| 06 سپتامبر | +13 | |||
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| 02 سپتامبر | +47 | |||
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پستهای کانال
| 2 | CA INTERMEDIATE
How was your today's September, 2026 AUDIT exam? | 2 057 |
| 3 | TOP 10 SA – MOMENT REVISION
Dear CA Intermediate Aspirants,
If you have very limited time, prioritize these 10 SAs:
1. SA 500 – Audit Evidence
2. SA 700 – Forming an Opinion and Reporting on Financial Statements
3. SA 570 – Going Concern
4. SA 330 – The Auditor’s Responses to Assessed Risks
5. SA 320 – Materiality in Planning and Performing an Audit
6. SA 530 – Audit Sampling
7. SA 550 – Related Parties
8. SA 580 – Written Representations
9. SA 501 – Audit Evidence – Specific Considerations for Selected Items
10. SA 706 – Emphasis of Matter Paragraphs and Other Matter Paragraphs | 1 984 |
| 4 | 🎯 IMPORTANT TOPICS OF SPECIAL FEATURES OF AUDIT OF DIFFERENT TYPES OF ENTITIES
🔹 LLP
🔹 Government Audit
🔹 Hotels
🔹 Partnership Firm
🔹 Hospital
⚡️ Don’t skip these topics! Revise the audit-specific points & important procedures for each entity before the exam. 💯📖 | 1 870 |
| 5 | CA INTERMEDIATE
How was your today's September, 2026 COSTING exam? | 2 528 |
| 6 | CA INTERMEDIATE
COST AND MANAGEMENT ACCOUNTING [COSTING]
IMPORTANT SUMS TOPICS FOR SEPTEMBER, 2026
☆ STANDARD COSTING
● Material Variances
● Overhead Variances
☆ SERVICE COSTING
● Hotel
● Toll Tax Road
● Hospital
● School
● Loan
☆ MARGINAL COSTING
● Break-even Point (BEP)
● P/V Ratio
● Margin of Safety
● Shut Down / Continue Decision
☆ BUDGET & BUDGETARY COSTING
● Flexible Budget
● Cash Budget
● Production Budget
☆ STANDARD COSTING
● Material Variances (Price & Usage)
● Labour Variances (Rate & Efficiency)
● Fixed Overhead Variances (Expenditure & Volume)
● Variable Overhead Variances
● Reconciliation of Budgeted vs Actual Profit
☆ COST SHEET
● Statement of Cost (Full Format)
● Profit % on Cost vs Sales | 2 145 |
| 7 | CA INTERMEDIATE
How was your today's September, 2026 TAX exam? | 2 601 |
| 8 | PERSONAL SUGGESTIONS WHILE COMPUTING FINAL TAX LIABILITY
Dear CA Intermediate Aspirants,
Income Tax:
• If asked to calculate Total Tax Payable, don’t stop at total tax liability — give the final amount payable after TDS/TCS, advance tax, etc.
• Check whether rebate u/s 87A, surcharge and cess are applicable before arriving at the final figure.
• If TDS/TCS is given, don’t forget to give credit for it while calculating the amount payable.
• Carefully check the residential status and applicable tax regime before starting the computation.
• For losses/deductions, check their allowability and whether they can actually be adjusted/set-off in the given case.
GST:
• If asked for Net GST Liability to be paid, remember: RCM liability is to be paid in cash — don’t claim the corresponding RCM ITC in the same month while computing the liability, unless the question specifically requires otherwise.
• First calculate Output Tax Liability, then eligible ITC, and finally arrive at the net GST payable in cash.
• Carefully check ineligible ITC, blocked credit and ITC reversals before reducing ITC from output liability.
• Don’t forget RCM liability while calculating the total GST liability.
• If the question involves IGST/CGST/SGST, maintain the correct heads while utilising ITC. Don’t randomly adjust one head against another.
• If interest/late fee/penalty is specifically asked, calculate it separately and don’t confuse it with the net tax liability.
Most important:
👉 Read the exact requirement — tax liability, tax payable, net GST liability, amount payable in cash, etc. may require different final adjustments.
👉 Box the final answer and clearly mention whether it is Tax Liability / Tax Payable / Net GST Payable in Cash.
These are just my personal suggestions to avoid silly mistakes in the last step of the computation. Stay calm, read carefully and execute what you already know. ❤️📚 | 2 484 |
| 9 | Identify the Residential Status of Person / HUF + Compute Total Gross Income is by default being asked in Question 2(a) since May 2024 📚⚖️
So, must memorize Section 6(1) & 6(6) conditions and provisions thoroughly 🔥
Also, it’s been a long time and around 4–5 attempts since The ICAI hasn’t asked to compute “Total Deductions” under the Old Tax Regime for 4–6 marks 🤔📘
(Just saying my observation 🙃) | 2 366 |
| 10 | Just came to the observation that ICAI has been asking depreciation on Tangible Assets for the last few attempts, either through direct adjustments or as a hidden adjustment by mentioning purchase of Tangible Assets in the P&L without giving the depreciation rate, especially in Question 1 (Compulsory) – Computation of Total Income and Tax Liability while opting or not opting for section 115BAC. So, please revise the depreciation rates (%) once from your notes. | 2 211 |
| 11 | IMPORTANT TDS SECTIONS
● Sec 194A - TDS on Interest (Other than Securities)
● Sec 194H - TDS on Commission & Brokerage
● Sec 194I - TDS on Rent
● Sec 194J - TDS on Professional Fees
● Sec 194N - TDS on Cash Withdrawals
● Sec 194O - Payment by ECO to E-com Participants
● Sec 194Q - Purchase of Goods value > 50L
IMPORTANT TCS SECTIONS
● Sec 206C(1) - TCS on Sale of Alcohol, Scrap, Minerals
● Sec 206C(1H) - TCS on Sale of Goods (₹50 lakh+ limit)
● TCS on Foreign Remittance & Tour Packages
● Due Dates for TCS Deposit & Return Filing
4 marks confirm from this list 👍
Atleast 2 marks from TDS
Atleast 2 marks from TCS | 2 197 |
| 12 | Dear CA Intermediate Aspirants, 💙📚
The MUST-DO REVISION QUESTIONS LIST from the ICAI Module is enough to target 40+ marks easily in your Tax exam! 💯🔥
📌 INCOME TAX:
https://t.me/i16Darshan/112
📌 GOODS AND SERVICES TAX | GST:
https://t.me/i16Darshan/113
⏳ Don’t try to follow everything.
Be smart, focus on the MUST-DO questions, and make the most of your remaining time! 🚀💯 | 1 919 |
| 13 | Dear CA Intermediate Aspirants,
I have overviewed today’s question paper and I’m happy to share that approximately 70+ marks were directly or indirectly covered from our MUST DO SECTIONS / TOPICS LIST! 🎯🔥
I had also announced that just revise our MUST DO SECTIONS / TOPICS LIST + SUPER 35 SECTIONS OF CORPORATE LAWS, and you could score 40+ marks easily in Law. 💯
And today’s paper was a great example of that! ❤️🔥
📌 Here are the links for your reference:
🔗 MUST DO SECTIONS / TOPICS LIST
https://t.me/i16Darshan/111
🔗 SUPER 35 SECTIONS OF CORPORATE LAWS
https://t.me/i16Darshan/122
🔗 ANNOUNCEMENT MESSAGE
https://t.me/i16Darshan/111
Hope this helps you trust the strategy and revision approach even more! 💙⚖️ | 2 298 |
| 14 | Dear CA Intermediate Aspirants,
The following Sections were asked in today’s Law Exam from SUPER 35 SECTIONS, carrying an approx. 40+ marks of coverage:
🔹 Section 42
🔹 Section 43
🔹 Section 73
🔹 Section 76
🔹 Section 77
🔹 Section 96
🔹 Section 123
🔹 Section 124
🔹 Section 129
🔹 Section 139
🔹 Section 380
SUPER 35 SECTIONS LIST:
https://t.me/i16Darshan/122 | 1 926 |
| 15 | CA INTERMEDIATE
How was your today's September, 2026 LAW exam? | 2 046 |
| 16 | CA INTERMEDIATE
How's your today's September, 2026 LAW exam? | 37 |
| 17 | Dear CA Intermediate Aspirants,
The following are enough to target 40+ marks easily in your tomorrow’s Law exam! 💯🔥
MUST-DO REVISION SECTIONS / TOPICS LIST
https://t.me/i16Darshan/111
SUPER 35 SECTIONS OF CORPORATE LAWS
https://t.me/i16Darshan/122
⏳ Don’t try to revise everything now. Be smart with your remaining time. | 1 991 |
| 18 | Dear CA Intermediate Aspirants,
I have overviewed today's question paper and I've observed that the following AS and chapters are heavily tested:
1. Amalgamation / Acquisition of Business – 18 marks
2. Consolidated Financial Statements – 14 marks
3. Cash Flow Statement (AS 3) – 12 marks
4. Financial Statements of Companies – 10 marks
5. Buy-back of Securities – 8 marks
6. Branch Accounting – 6 marks
7. Internal Reconstruction – 4 marks
8. AS 20 / AS 28 / AS 18 / AS 15 / AS 29 / AS 14 – 4 marks each | 2 452 |
| 19 | CA INTERMEDIATE
How's your today's September, 2026 ACCOUNTS exam? | 2 615 |
| 20 | 📌 Today’s Account Paper Prediction
Moderate ➕ Lengthy!! 📖✍️ | 897 |
