Hi Friends in this article we are providing Complete Analysis of CA Final Indirect Tax Paper Pattern and Tips for How to Study CA Final IDT Subject, Check all details from below….
CA Final Indirect Tax Paper Pattern analysis and study pattern
CA Final IDT Paper Pattern
SomeImportant Notes:
Q1 is Compulsory. Attempt any 5 questions from rest 6 questions
For attempting Q1 and Q2 – cover your valuation chapters from all the topics in Practice Manual, Study material and Supplementary BookFor Q4 – These questions are purely based on Recent case laws covered in the Select Case Laws Book issued by ICAI for respectiveFor Q3 – Supplementary Book and amendments from RTP willFor Q5 – ICAI try to test your basic knowledge over all 4 topics i.e. Excise Duty, Service Tax, Custom Duty and Foreign Trade PolicyFor Q6 – This question is based on Common Topics of all three Excise Duty, Service Tax, Custom (Common Topics means Assessment Procedure, AAR, Settlement Commission, Rectification, Revision, Refund, etc.)For Q7 – This question is a mix question – there can be questions on Basics, Common Topics orImportant Point for Day before Exam day (After Direct Tax Exam) Disclaimer: These
Points are important only because we have one and half day for revision of IndirectTax after appearing for Direct Tax exam
Ignore Custom Duty and Foreign Trade Policy except Valuation Chapter or wherever there are practical questions because if you analyze these two topics carries only 25
Even if you don’t study entire Custom Duty or FTP, you can attempt for 17 Marks: So it’s better to avoid studying such a vast chapter for 8 Marks (4 marks custom and Foreign Trade policy) as there are already 2 giant topics in the syllabus i.e. Excise Duty and Service Tax. During exam if you come across any question from custom and Foreign Trade Policy which you think can attempt it will be good as it will help you earn some more marks. Cover Supplementary Book and Case law thoroughly as these two books will cover your 32 Marks in Q3 AND Q4. Study order should be as follows
Service tax along with the portion of Supplementary and Case law for Service TaxExcise Duty along with the portion of Supplementary and Case lawValuation part, Supplementary and Case Law of Custom Duty and Foreign Trade Policy (FTP).Revision Test Paper (RTP)
Important Chapters of Excise: (to be done at any cost)
Chapter 1 – Basic ConceptsChapter 3 – ValuationChapter 4 – CENVAT CreditChapter 5 – General Procedure Under Central Excise (Impt – Large Tax Payer Unit)Chapter 13 – Exemption Based on value of clearance (SSI)
Author Details CA PAWAN ROHRA Email – examdaybook@gmail.com If you have any query or suggestion regarding “CA Final Indirect Tax Paper Pattern analysis and study pattern” then please tell us via below comment box… Recommended Articles
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