Chapter name

Category

Weighted Marks

Financial Policy and Corporate strategy

C

2

Risk Management

B

4

Advanced Capital Budgeting Decisions

A

8

Security Analysis

C

4-6

Security Valuation

A

8

Portfolio Management

A

8-10

Securitization

B

4

Mutual Funds

A

6-8

Derivatives Analysis and Valuation

C

10

Foreign Exchange Exposure and Risk Management

B

8-10

International Financial Management

B

8

Interest Rate Risk Management

B

8

Business Valuation

A

8-10

Mergers, Acquisitions and Corporate Restructuring

A

10

Startup Finance

B

4-6

Chapter name

Category

Weighted Marks

Quality Control (SQC 1 , SA 220)

A

4

General Auditing Principles and Auditors Responsibilities (SA 240,250,260,299,402)

A

6-8

Audit Planning, Strategy and Execution (SA 200,210,220,300,520,540,600,610,620)

C

8

Materiality, Risk Assessment and Internal Control (SA 265,315,320,330)

C

8

Audit Evidence (SA 500,501,505,510,530,550)

B

6-8

Completion and Review (SA 560,570,580)

A

4-6

Reporting (SA 700,701,705,706,710,720)

B

8

Specialized Areas (SA 800,805,810)

A

4-6

Related Services (SRS 4400,4410)

B

6

Review of Financial Information (SRE 2400,2410)

B

4-6

Prospective Financial Information and other assurance services (SAE 3400,3402,3420)

B

4-8

Digital Auditing and Assurance

A

6-8

Group Audits (SA 600)

A

4-6

Special Features of Audit of Banks & Non-Banking Financial Companies

B

6-8

Overview of Audit of Public Sector Understakings

4-6

Internal Audit

B

6

Due Diligence, Investigation & Forensic Audit

B

6

Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance

A

4-6

Professional Ethics & Liabilities of Auditors

A

10

Chapter name

Category

Weighted Marks

Basic Concepts

C

0-2

Incomes which do not form part of Total Income

C

0-2

Profits and Gains of Business or Profession

A

10-14

Capital Gains

B

6

Income from Other Sources

B

4

Income of Other Persons included in assessee's Total Income

C

2-6

Aggregation of Income, Set-Off and Carry Forward ofLosses

C

4

Deductions from Gross Total Income

C

6-8

Assessment of Various Entities

A

8-10

Assessment of Trusts and Institutions, Political Parties and other special entities

A

6-8

Tax Planning, Tax Avoidance & Tax Evasion

B

4

Taxation of Digital Transactions

A

4

Deduction, Collection and Recovery of Tax

A

4-6

Income-tax Authorities

C

4-6

Assessment Procedure

B

2-4

Appeals and Revision

B

2-6

Dispute Resolution

C

2-6

Miscellaneous Provisions

B

0-4

Provisions to counteract Unethical Tax Practices

A

4

Tax Audit and Ethical Complainces

A

4-8

Non Resident Taxation

A

6-8

Double Taxation Relief

A

6

Advance Rulings

C

4-8

Transfer Pricing

A

6-8

Fundamentals of Base Erosion and Profit Shifting

C

2-6

Application and Interpretation of Tax Treaties

C

2-6

Application and Interpretation of Tax Treaties

C

0-4

Latest Developments in International Taxation

C

2-4

Chapter name

Weighted marks

Category

Supply under GST

6-8

A

Charge of GST

4

A

Place of Supply

2-6

B

Exemptions from GST

2-4

A

Time of Supply

4

C

Value of Supply

4-8

A

Input Tax Credit

10-12

A

Registration

4

B

Tax Invoice, Credit and Debit Notes

0-4

C

Accounts and Records; E-way Bill

4

B

Payment of Tax

2-6

B

Electronic Commerce Transactions under GST

4-6

B

Returns

4-6

C

Import And Export Under GST 6-8 A

6-8

B

Refunds

4-6

C

Job Work

6

C

Assessment And Audit

4

C

Inspection, Search, Seizure And Arrest

6

C

Demands And Recovery

6

A

Liability to Pay Tax in Certain Cases

4-6

C

Offences And Penalties and Ethical Aspects under GST

4-6

A

Appeals And Revisions

4

B

Advance Ruling

6

B

Miscellaneous Provisions

0-4

C

Levy of and Exemptions from Customs Duty

8

A

Types of Duty

8-10

A

Classification of Imported and Export Goods

6-8

C

Valuation under the Customs Act, 1962

8

A

Importation and Exportation of Goods

4-8

A

Warehousing

4

B

Refund

0-4

A

Foreign Trade Policy

0-4

B