✅ CA INTER/IPCC Subject wise Scanner :

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📌 Accounting :
https://t.me/CA_Study_Notes/892

📌 Law :
https://t.me/CA_Study_Notes/894

📌 Costing :
https://t.me/CA_Study_Notes/897

📌 Income Tax :
https://t.me/CA_Study_Notes/899

📌 GST :
https://t.me/CA_Study_Notes/898

📌 Adv. Accounting :
https://t.me/CA_Study_Notes/1121

📌 Auditing :
https://t.me/CA_Study_Notes/1122

📌 EIS/SM :
https://t.me/CA_Study_Notes/1123

📌 FM - ECO :
https://t.me/CA_Study_Notes/1124


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✅ ICAI Students Journal - July2021

☑️ Special Issues On :

◆ CA Foundation - Business Law
◆ CA Inter - Auditing
◆ CA Final - Financial Reporting

📍Official Download Link :
https://bit.ly/July_21

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📣🎓 Important Points regarding Exemption for July 2021 Exams : (Part1/2)

❇️ Exemption(s) granted in examinations held in November 2018, May 2019, November 2019, November 2020 and January 2021 are valid for July 2021 examination.

1. The process of verifying the details of the exemptions valid for July 2021 is in progress. The information is made available based on the data available on the records of the Institute, as on 01 June 2021, by way of advance intimation to the students, so that they can be clear about their exemption status in a paper(s), valid for ensuing examinations to be held in July 2021. In case of any discrepancy, the exemption(s) granted, as contained in the relevant Statement of Marks issued to the candidate, will be final.

2. Possible reasons, for non display of the exemption, could inter alia include the following:
♦️ Error in the registration number.
♦️ Mistaken notion that you were granted exemption in a paper, whereas in fact you were not.
♦️ Exemptions granted under the Verification process of Intermediate / Intermediate (IPC)/ Final Exams held in November 2020 and January 2021 are not included in the list.

3.Hence, check the details more particularly, the month and year of exam and roll number indicated above, with those contained on the relevant Statement of marks issued to you. Exemptions granted in a paper(s) are indicated by way of “#” against the marks awarded thereon and the Result of the relevant Group is indicated as “F-EX”, in the Statement of Marks.

4. In case of discrepancy, if any, write to Exam Dept. immediately, in any case not later than 29 June 2021, at the e-mail address provided herein below, enclosing scanned copy of the relevant mark sheet in which exemption was granted. Exam Dept. will respond, within 7 days of the receipt of the e-mail.

♦️Final candidates : final.exemption@icai.in

♦️Intermediate/ Intermediate(IPC) candidates:
inter.exemption@icai.in

In case you do not receive any response within 7 days, write to:

♦️ Final candidates : final2@icai.in

♦️Intermediate/ Intermediate(IPC) candidates :
inter7@icai.in

5. For further details, refer to Regulation 37C(8) and Regulation 38C(6) of the Chartered Accountants Regulations 1988 for Intermediate(IPC) exam and Final exam respectively, Guidance Notes made available along with the exam forms (hosted on http://icaiexam.icai.org) and FAQs hosted on www.icai.org

6. Applications, if any, for surrender of exemption, submitted in April/May 2021 are under process. In such cases, exemption being surrendered would continue to be shown in the above table, until the process of surrender is completed and the official letter from the Institute, confirming the surrender of the exemption, is received.

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📣🎓 Important Points regarding Exemption for July 2021 Exams : (Part 2/2)

7. A candidate who has secured Exemption in Paper -6 of Group - II of Final Examination(i.e., Informations Systems Control and Audit) in the Old Course but has converted to the Final New Course, the Exemption so granted to him in Paper - 6 as referred above in the Old course will not be valid for the New Course. In other words, he has to appear and Pass the chosen Elective subject of Paper - 6 under the New course.(Please read the Announcement dated 9 January, 2018 & 22 January, 2018 in the Students −> Examination section of www.icai.org)

Candidates may also visit the Frequently Asked Questions Section on the Institute website www.icai.org for more details on this subject.

8. A candidate who has secured Exemption in Paper -3 of Group - I of Intermediate(IPC) Examination(i.e.,Cost Accounting and Financial Management) in the Old Course but has converted to the Intermediate (New Course), the Exemption so granted to him will be valid for the new course for two papers that is Paper-3 : Cost and Management Accounting and Paper-8 : Financial Management & Economics for Finance (Please read the Announcement dated 9 January, 2018 in the Students −> Examination section of www.icai.org)

Disclaimer:
1. Display of the exemptions as above does not automatically vest any right with the candidate to claim the exemption(s) hosted, as a matter of right, unless he is the rightfully entitled to the exemption.

2. The benefit of valid exemptions granted will be extended, to the bona fide candidate, automatically, after due verification of all relevant details, in the normal course, as per the laid down procedures, irrespective of the fact whether the candidate claims it in his exam application form or not.

3. ICAI is not responsible for any inadvertent commission, errors, inaccuracies or omission that might have crept in, in the above information.

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💁‍♂️Hello Everyone,

I'm Sampada. A Chartered Accountant by profession and an artist, writer and a blogger by passion.🙈

🔹I have had a lot of people asking me about How to remember Case Laws for DT and How to remember Section Nos and Penalties for Law.

♦️Now if your exams are in MAY 2021 and you still haven't gotten around to remembering Case Laws or are finding it difficult, I can help give you some pointers. Please, please don't think of skipping it just because you have less no. of days left for your exams. If my calculations aren't wrong you still have 40 days for your exams. (38 to be exact, if you are planning 2 days for the first paper) That is more than enough time to start remembering Case Laws and Section Nos.

🔹I’ll just talk about the Case Laws in this post.

♦️I know Case Laws are a little difficult to memorise or learn especially considering just how many there are!

❇️ First try to understand the structure of the Case Law. Every Case is divided into three parts:

1. What was the matter? Or what was the issue? - That will generally be the question in your exam i.e the case study
2. What did the Court Observe? - Now, in this part there will be quoting of the relevant section no. and what does that particular section say i.e. the provision
3. What was the Conclusion? - So, what conclusion did the court arrive at, keeping in mind the relevant Section and its provisions?

❣️So how to go about memorizing them?

♦️Pick up just 5 Case Laws every day. That's it. Just 5

✳️ POINTERS:
• Firstly, what not to remember?
o Section Nos. In fact, forget about them. It is better NOT to quote them rather than to quote the wrong ones. You already have enough to memorise as it is!
o Also, forget about whether it was ITAT, HC or SC. You'll just end up being all confused.
o Also don't try to remember the year of the case.
(If you can remember them, good. But if you can't don't worry too much)

• Now, what to remember?
📍 The name of the Assessee
📍 The Conclusion

• Most of the Case Laws that you will read are very interesting, mostly like a story.
a) So, try to remember it as how you would remember a story. Firstly, what's the story about. Secondly, what happens in the story and lastly, how did the story end or conclude?

🔺 Understand, you don't have to remember the Case Law word for word. Also, you don't have to remember all the parts of the Case.

🔻 Try to write the Court's Observation in your own words. It need not be a long paragraph. Even 4-5 lines containing the observation will do. These are CA exams, so it's always Quality over Quantity!!

🔺 Even your conclusion can be as small as 2-3 lines. As long as what you are writing is correct, the quantity does not matter.

🔻 Don't try to write the Case Laws when you are learning them. Just read the Issue, understand the Observation as much as you can and the Conclusion.

🔺 Then, try to speak about the case, in any language you want. Like as if you are talking to a friend about the case, explaining to them what had happened. So, if you prefer Hindi, try to talk about the case in Hindi, like, 'yeh bande ne aisa aisa kia, toh AO ne claim reject kia. Fir na Court ne bola ki Income Tax k provisions k hisaab se yeh aisa hona chahiye aur fir Court ne yeh aisa aisa conclusion diya.'

🔻 After you are comfortable with the first Case Law in your language and have understood it, move on

• The format for the answers will be
a) Facts of the Case - then leave a line and state the facts of the case study
b) Court’s Observation – leave a line and write the relevant provision
c) Conclusion – leave a line and state the conclusion
⭕️ Don’t forget to underline the important words in your conclusion

✅ Leaving a line ensures that your answer looks clean and neat. It’s all about the presentation!

⚠️ Also: Please do not leave out the new Case Laws that are notified for your attempt. Chances are pretty high that at least one or two similar case laws will be asked in the exam!

📍For More Study Tips/Motivation Dose Join @Mission_CA_Exam On Telegram.

✅ CA Inter / IPCC || Accounts || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

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📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/457

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/467

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓Additional Questions Added in New SM :
(Mittal Commerce Classes)
https://t.me/Mission_CA_Inter/427

👨‍🎓Additional Questions Added in New SM :
(By CA Jitin Tyagi Sir)
https://t.me/Mission_CA_Inter/531

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✅ CA Inter / IPCC || Accounts || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

═══════ ♢.✰.♢ ═══════

📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/457

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/467

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓Additional Questions Added in New SM :
(Mittal Commerce Classes)
https://t.me/Mission_CA_Inter/427

👨‍🎓Additional Questions Added in New SM :
(By CA Jitin Tyagi Sir)
https://t.me/Mission_CA_Inter/531

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✅ CA Inter / IPCC || Law || Amendments || For July 2021 ||

👉 Exclusively Available for
@CA_Study_Notes Members.

═══════ ♢.✰.♢ ═══════

📍 (New) RTP May2021 :
https://t.me/Mission_CA_Inter/458

📍 (Old) RTP May2021 :
https://t.me/Mission_CA_Inter/468

📍 (New) RTP Nov2020 :
https://t.me/CA_Study_Notes/1941

📍 (Old) RTP Nov2020 :
https://t.me/CA_Study_Notes/2071

👨‍🎓 By CA Harsh Gupta
https://t.me/Mission_CA_Inter/332

👨‍🎓CA Shivangi Agrawal
https://t.me/Mission_CA_Inter/535

👨‍🎓By Mittal Commerce Classes
https://t.me/Mission_CA_Inter/534

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♥️ HAPPY CA DAY ♥️

👨‍🎓 BE PROUD TO BECOME A PARTNER IN NATION BUILDING. BEST WISHES TO U FUTURE CAs.🎓

❤️ CA दिवस हार्दिक शुभकामनाएं

🎁 Gift by ICAI - https://youtu.be/daJ4dnXlGTo

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