📖 CANOTESCOMMUNITY - https://t.me/CANOTESCOMMUNITY

🧑🏻‍🎓 CA FOUNDATION -
https://t.me/CAFOUNDATIONCOMMUNITY

👨🏻‍🎓CA INTER -
https://t.me/CAINTERCOMMUNITY

🏆 CA FINAL -
https://t.me/CAFINALCOMMUNITY

Follow on INSTAGRAM 🤝 -
https://instagram.com/canotescommunity

Subscribe on YouTube ❤️ -
https://youtube.com/@canotescommunity

Articleship and Job vacancy
https://t.me/CAARTICLESHIPCOMMUNITY

For Classes -
https://wa.me/message/BTCE35FQFPCEO1

Exam week for Jan-25 exams 📝
Socha yaad dila doon 👍

CA INTERMEDIATE

ADVANCED ACCOUNTS
EXPECTED EXAM PAPER FOR JANUARY, 2025

PART A : MCQS [30 MARKS]

PART B : DESCRIPTIVE QUESTIONS [70 MARKS]

QUESTION 1A : AS 04 CONTINGENCIES AND EVENTS OCCURRING AFTER THE BALANCE SHEET DATE (04 MARKS)
QUESTION 1B : AS 26 INTANGIBLE ASSETS (04 MARKS)
QUESTION 1C : AS 29 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (05 MARKS)

QUESTION 2 : CH 10. ACCOUNTING STANDARDS FOR CONSOLIDATED FINANCIAL STATEMENTS (14 MARKS)

QUESTION 3A : AS 20 EARNINGS PER SHARE (04 MARKS)
QUESTION 3B : CH 14 ACCOUNTING FOR RECONSTRUCTION OF COMPANIES (10 MARKS)

QUESTION 4 : CH 11. FINANCIAL STATEMENTS OF COMPANIES (14 MARKS)
QUESTION 5 : CH 13. AMALGAMATION OF COMPANIES (14 MARKS)

QUESTION 6A : AS 19 LEASES (04 MARKS)
QUESTION 6A [OR] : AS 02 VALUATION OF INVENTORIES (04 MARKS)
QUESTION 6B : CH 02. FRAMEWORK FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS
QUESTION 6C : CH 15. ACCOUNTING FOR BRANCHES INCLUDING BRANCHES (06 MARKS)

SOME IMPORTANT LINKS FOR JANUARY, 2025 EXAMS :
https://t.me/CANOTESCOMMUNITY/15254

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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CA INTERMEDIATE

ADVANCED ACCOUNTS

IMPORTANT ACCOUNTING STANDARDS FOR JANUARY, 2025 :
https://whatsapp.com/channel/0029Va4O1SMId7nSehaNNI0r/474

SOME IMPORTANT LINKS FOR JAN-25 EXAMS :
https://t.me/CANOTESCOMMUNITY/15254

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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CA INTERMEDIATE

INCOME TAX [ DIRECT TAX ]

TDS TCS REVISION BY CNC


income tax deductions chapter memory techniques

80 D - Dawai
80 DD - Disable Dependent
80DDB - Dil Dharka dena wali Bimari
80 U - Yourself Unstable
80 CCC - C=CA=CPA - Contribution to Pention Fund and Annuity Fund
80 E - Education Loan pe Interest
80 EEA - Extra Interest se Bachne ke liye HP Loan pe Dedn
80 EEB - Extra Interest on Electric Behicle
80 G - Garib govt. ko Donation
80 GG - Ghar Ghar ka Rent
80 GGA - Gaav ka Developemt and Architechture
80 GGB - Gadhe Ghodo ko Donation by Garib Company
80 GGC - Kisi C ne Gadhe Ghodo ko Donation di
80 TTA - Tera Transaction A/C
80 TTB - Transaction A/C of Budhau
80 IAC - Innovation , Technology , Intellectual Property
80 JJAA - New Employess AaaaAaaaa , Purane Employees Jaaaaajaaaa
80 M - Mera Dividend Inter Corporate Wala
80 RRB - Royality Income from Batent(Patent)
80 P - Corporative Society
80 PA - Paisa - Producer Company

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@CANOTESCOMMUNITY
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HEALTH IS TREASURE AND PRECAUTION IS THE KEY TO KEEPING OT SAFE

Guys, a new virus was released in China again in 2025. Be careful guys.. wear a mask when you are going out. It is not mandatory by the Government of India or the Ministry of Health, but it is good for us to maintain a mask and Sanitizer.

If you are living in a city with an International Airport, then definitely wear the mask. Don't believe in News, sometimes they will say it is not effective and sometimes they will say it is dangerous. But we should be ready to handle this virus before entering India.

If you are visiting metro cities, then definitely wear a mask.

Thank You.

CA FINAL

FACULTIES BY PW

Following faculties are confirm for the their respective subjects . . .

FR : CA NITIN GOEL
IDT : CA KARAN SHETH

These two faculties will play key role for their respective whole group of CA Final by PW.

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@CAFINALCOMMUNITY
@CANOTESCOMMUNITY
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🎉 Happy Birthday, Manpreet Kaur! 🎂🎈

Your energy, creativity, and dedication have been the driving force behind the growth of the CA Notes Community. Always ready to lend a hand and share innovative ideas, you inspire everyone around you with your passion and commitment to helping others. 💡✨

On your special day, we wish you endless joy, good health, and success in all your endeavors. May this year bring new milestones and countless moments of happiness. 🌟🎓

CA INTERMEDIATE

TAXATION
EXPECTED EXAM PAPER PATTERN FOR JANUARY, 2025

PART A : MCQS [30 MARKS]

16 - 18 MARKS MCQS FROM DT
12 - 14 MARKS MCQS FROM IDT

PART B : DESCRIPTIVE PART [70 MARKS]

DIRECT TAX [INCOME TAX] - 35 MARKS

Q1 WOULD BE 15 MARKS
[COMPULSORY QUESTION]
FROM MIXTURE OF CH 05. : AGGREGATION OF INCOME, SET OFF AND CARRY FORWARD OF LOSSES AND CH 09. : INCOME TAX LIABILITY COMPUTATION AND OPTIMISATION - 15 MARKS

QUESTION 2 WOULD BE 10 MARKS
(A) FROM CH 02. RESIDENCE AND SCOPE OF TOTAL INCOME - 3 MARKS
(B) FROM CH 06. DEDUCTIONS FROM GROSS TOTAL INCOME - 3 MARKS
(C) FROM CH 07. ADVANCE TAX, TAX DEDUCTION AT SOURCE AND INTRDUCTION TO TAX COLLECTION AT SOURCE - 4 MARKS

QUESTION 3 WOULD BE 10 MARKS
(A) FROM CH 03(04). CAPITAL GAIN - 5 MARKS
(B) FROM CH 03(02). HOUSE PROPERTY - 5 MARKS

QUESTION 4 WOULD BE 10 MARKS
(A) FROM CH 06. DEDUCTIONS FROM GROSS TOTAL INCOME - 5 MARKS
(B) FROM CH 08. PROVISION FOR FILING RETURN OF INCOME AND SELF - ASSESSMENT - 5 MARKS
(B) [OR] CH 03(01). SALARY - 5 MARKS

INDIRECT TAX [GOODS AND SERVICES TAX] - 35 MARKS

QUESTION 5 WOULD BE 15 MARKS
(A) FROM MIXTURE OF CH 05. EXEPTIONS FROM GST AND CH 08. : INPUT TAX LIABILITY
(B) FROM CH 07. VALUE OF SUPPLY

QUESTION 6 WOULD BE 10 MARKS
(A) FROM CH 06. TIME OF SUPPLY - 4 MARKS
(B) FROM CH 03. CHARGE OF GST - 6 MARKS

QUESTION 7 WOULD BE 10 MARKS
(A) FROM CH 10. TAX INVOICE, CREDIT AND DEBIT NOTES - 5 MARKS
(B) FROM CH 05. SUPLLY UNDER GST - 5 MARKS

QUESTION 8 WOULD BE 10 MARKS
(A) FROM CH 04. PLACE OF SUPPLY - 5 MARKS
(A) [OR] FROM CH 09. REGISTRATION - 5 MARKS
(B) FROM CH 13. PAYMENT OF TAX - 5 MARKS

SOME IMPORTANT LINKS FOR JANUARY, 2025 EXAMS :
https://t.me/CANOTESCOMMUNITY/15254

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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INDIA ON ALERT MODE !!

FIRST CASE OF HMPV

India reports first case of HMPV Virus, 8-month-old baby tests positive in Bangalore.

According to News18, the child does not have any travel history.

The case has been conveyed to the Union Health Ministry.

The baby, who was admitted to hospital due to a fever, underwent a blood test which revealed the presence of the virus.

CA INTERMEDIATE

COMPANY LAW JAN-25

QUESTION BANK WITH IMPORTANT QUESTIONS LISTS

BY CS ARJUN CHHABRA

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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CA INTERMEDIATE

OTHER LAW JAN-25

QUESTION BANK WITH IMPORTANT QUESTIONS LISTS

BY CS ARJUN CHHABRA

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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All the Best for CMA Foundation Results 👍

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@CMANOTESCOMMUNITY
@CANOTESCOMMUNITY
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ICAI ANNOUNCEMENT

As You can take back MCQ booklet home so, write MCQ booklet number correctly in the attendance Register and OMR of answer Copy else results may be withheld

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@CANOTESCOMMUNITY
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CA INTERMEDIATE

CORPORATE AND OTHER LAWS
EXPECTED EXAM PAPER PATTERN FOR JANUARY, 2025

PART A : MCQS [30 MARKS]

PART B : DESCRIPTIVE PART [70 MARKS]

QUESTION 1 WOULD BE 14 MARKS
[COMPULSORY QUESTION]
(A) FROM CORPORATE LAW : CH 01. PRELIMINARY - 5 MARKS
[FREE RESERVES, FINANCIAL STATEMENTS, FINANCIAL YEAR, BOOKS OF ACCOUNTS, NET WORTH, PFI, KMP, SMALL COMPANY, ASSOCIATE COMPANY, FOREIGN COMPANY]
(B) FROM CORPORATE LAW : CH 10. AUDIT AND AUDITORS -  5 MARKS
[SECTION NO. : 139, 140, 141, 143 ]
(C) FROM OTHER LAW : CH 03. FOREIGN EXCHANGE MANAGEMENT ACT, 1999 - 4 MARKS
[SECTION NO. : 5]

QUESTION 2 WOULD BE 14 MARKS
(A) FROM CORPORATE LAW : CH 05. ACCEPTANCE AND DEPOSITS BY COMPANY - 5 MARKS
[SECTION NO. : 73, 75, 76 AND RULE NO. : 02, 13]
(B) FROM CORPORATE LAW :CH 12. LIMITED LIABILITY PARTNERSHIP, 2008 - 5 MARKS
(C) FROM OTHER LAW : CH 01. THE GENERAL CLAUSES ACT, 1897 - 4 MARKS
[SECTION NO. 11 & TOPIC : MOVABLE PROPERTY, OATH, PERSON, DOCUMENT, GOOD, FAITH]

QUESTION 3 WOULD BE 14 MARKS
(A) FROM CORPORATE LAW :CH 02. INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO -  5 MARKS
[SECTION NO. : 7, 8, 10A, 12, 13, 16, 19]
(B) FROM CORPORATE LAW : CH 07. MANAGEMENT AND ADMINISTRATION - 5 MARKS
[SECTION NO. : 96, 100, 102, 105, 109]
(C) FROM OTHER LAW : CH 02. INTERPRETATION OF STATUTES - 4 MARKS

QUESTION 4 WOULD BE 14 MARKS
(A) FROM CORPORATE LAW : CH 08. DECLARATION AND PAYMENT OF DIVIDEND -  5 MARKS
[SECTION NO. : 124, 125, 127]
(B) FROM CORPORATE LAW : CH 12. LIMITED LIABILITY PARTNERSHIP, 2008 - 5 MARKS
(C) FROM OTHER LAW : CH 02. INTERPRETATION OF STATUTES - 4 MARKS

QUESTION 5 WOULD BE 14 MARKS
(A) FROM CORPORATE LAW : CH 07. MANAGEMENT AND ADMINISTRATION - 5 MARKS
[SECTION NO. : 96, 100, 102, 105, 109]
(B) FROM CORPORATE LAW : CH 09. ACCOUNTS OF COMPANIES - 5 MARKS
[SECTION NO. : 128, 129, 132, 134, 135, 137, 139]
(C) FROM OTHER LAW : CH 01. THE GENERAL CLAUSES ACT, 1897 - 4 MARKS
[SECTION NO. 11 & TOPIC : MOVABLE PROPERTY, OATH, PERSON, DOCUMENT, GOOD, FAITH]

QUESTION 6 WOULD BE 14 MARKS
(A) FROM CORPORATE LAW : CH 06. REGISTRATION OF CHARGES - 5 MARKS
[SECTION NO. : 77, 80, 83, 86]
(A) [OR] FROM CORPORATE LAW : CH 04. SHARE CAPITAL AND DEBENTURES - 5 MARKS
[SECTION NO. : 58, 61, 62, 67, 71 & TOPIC : BONUS, BUY BACK, DVR]
(B) FROM CORPORATE LAW : CH 11. COMPANIES INCORPORATED OUTSIDE INDIA - 5 MARKS
[SECTION NO. : 379, 381, 387, 389, 393]
(C) FROM OTHER LAW : CH 03. FOREIGN EXCHANGE MANAGEMENT ACT, 1999 - 4 MARKS

SOME IMPORTANT LINKS FOR JANUARY, 2025 EXAMS :
https://t.me/CANOTESCOMMUNITY/15254

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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BIG NEWS 🚨 Indian Govt clears confusion on HMPV virus.

They said --

1) HMPV is not a new virus, no need to panic.

2) It was first identified in 2001 and it has been circulating in the entire world since many years.

3) HMPV is a common respiratory virus that typically causes mild cold-like symptoms.

4) The virus spreads more during the winter. This can affect persons of all age groups

Waiting for last hour strategy 😹

Jan-25 students, Have you watched out this video?
If not, watch now

https://youtu.be/hM5yG8J6R7E

CA INTERMEDIATE

TAXATION
INDIRECT TAX

POCKET BOOK BY CA AMIT MAHAJAN ONLY FOR JANUARY, 2025

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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