CA FINAL SYLLABUS OF 2021

CA FINAL SYLLABUS OF 2021

PAPER-I: FINANCING REPORTING (3 HOURS 100 MARKS)

CHAPTER NAME FRAMEWORK FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTSAPPLICATION OF INDIAN ACCOUNTING STANDARDS (IND AS)                       INDIAN ACCOUNTING STANDARDS ON GROUP ACCOUNTING         ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS (as per Ind AS)ANALYSIS OF FINANCIAL STATEMENTS.INTEGRATED REPORTINGCORPORATE SOCIAL RESPONSIBILITY REPORTING  CHAPTER DETAILS In accordance with Indian Accounting Standards (Ind AS)     With reference to General Purpose Financial Statements Ind AS on First time adoption of Indian Accounting Standards.Ind AS on Presentation of items in the Financial Statements.Ind AS on Measurement based on accounting policies.Ind AS on Income Statement.Ind AS on Assets and Liabilities of the financial Statements including Industry specific Ind AS.Ind AS on items impacting the Financial Statements.Ind AS on Disclosures in the Financial Statements.Other Ind AS.   Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS).Consolidated and Separate Financial Statements (as per Ind AS)            

PAPER- II: STRATEGIC FINANCIAL MANAGEMENT (3 HOURS- 100 MARKS)

CHAPTER NAME FINANCIAL POLICY AND CORPORATE STRATEGY     RISK MANAGEMENT           SECURITY ANALYSIS         SECURITY VALUATION             PORTFOLIO MANAGEMENT               SECURITIZATION             MUTUAL FUND       DERIVATIVES ANALYSIS AND VALUATION     FOREIGN EXCHANGE EXPOSURE AND RISK MANAGEMENT         INTERNATIONAL FINANCIAL MANAGEMENT                   INTEREST RATE RISK MANAGEMENT     CORPORATE VALUATION                                   MERGERS, ACQUISITIONS AND CORPORATE RESTRUCTURING                 STARTUP FINANCECHAPTER DETAILS Strategic decision-making frameworkInterface of Financial Policy and strategic managementBalancing financial goals vis-a vis sustainable growth.   Identification of types of Risk faced by an organizationEvaluation of Financial RisksValue at Risk (VAR)Evaluation of appropriate method for the identification and management of financial risk.   Fundamental AnalysisTechnical Analysis MeaningAssumptionsTheories and PrinciplesCharting Techniques Efficient Market Hypothesis (EMH)Theory of ValuationReturn ConceptsEquity Risk PremiumRequired Return on EquityDiscount Rate Selection in Relation to Cash FlowsApproaches to Valuation of Equity SharesValuation of Preference SharesValuation of Debentures/BondsPortfolio AnalysisPortfolio SelectionCapital Market TheoryPortfolio RevisionPortfolio EvaluationAsset Allocation Fixed Income PortfolioRisk Analysis of Investment in Distressed SecuritiesAlternative Investment Strategies in context of Portfolio Management.   IntroductionConcept and DefinitionBenefits of SecuritizationParticipants in SecuritizationMechanism of SecuritizationProblems in SecuritizationSecuritization InstrumentsPricing of Securitization InstrumentsSecuritization in India   MeaningEvolutionTypesAdvantages and Disadvantages of Mutual Funds   Forward / Future ContactOptionsSwapsCommodity Derivatives       Exchange rate determinationForeign Currency MarketManagement of transaction, translation and economic exposuresHedging Currency RiskForeign Exchange Derivatives- Forward, futures options and swaps.   International Capital Budgeting International Working Capital ManagementMultinational Cash Flows/ Needs -Objectives of Effective Cash Management -Optimization of Cash Flow/ Needs -Investment of Surplus Cash b. Multinational Receivable Management c. Multinational Inventory Management     Interest Rate Risk Hedging Interest Rate RiskTraditional MethodsModern Methods including Interest Rate Derivatives.   Conceptual framework of ValuationApproaches/ Methods of ValuationAssets Based Valuation ModelEarning Based ModelsCash Flow Based Models Measuring Cost of Equity -Capital Asset Pricing Model (CAPM) -Arbitrage Pricing Theory -Estimation Beta of an unlisted company               e.  Relative Valuation – Steps involved in Relative Valuation -Equity Valuation Multiple -Enterprise Valuation Multiple        f.  Other Approaches to Value   Measurement -Economic Value Added (EVA) -Market Value Added (MVA) -Shareholder Value Analysis (SVA) g. Arriving at Fair Value   Conceptual FrameworkRationaleFormsMergers and AcquisitionsFinancial FrameworkTakeover Defensive TacticsReverse Merger DivestituresPartial sell offDemergerEquity Carve outsOwnership RestrictingGoing PrivateManagement/ leveraged BuyoutsCross Border Mergers   Introduction including Pitch PresentationSources of FundingStartup India Initiative    

PAPER-III: ADVANCED AUDITING AND PROFFESIONAL ETHICS (3 HOURS- 100 MARKS)

CHAPTER NAME

  1. AUDITING STANDARDS, STATEMENTS AND GUIDANCE NOTES
  2. AUDIT PLANNING, STRATEGY AND EXECUTION
  3. RISK ASSESSMENT AND INTERNAL CONTROL
  4. SPECIAL ASPECTS OF AUDITING IN AN AUTOMATED ENVIRONMENT
  5. AUDIT OF LIMITED COMPANIES
  6. AUDIT REPORTS
  7. AUDIT COMMITTEE AND CORPORATE GOVERNANCE
  8. AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS
  9. SPECIAL FEATURES OF AUDIT OF BANKS, INSURANCE AND NON-BANKING FINANCIAL COMPANIES
  10. AUDIT UNDER FISCAL LAWS
  11. AUDIT OF PUBLIC SECTOR UNDERTAKINGS
  12. LIABILITIES OF AUDITORS
  13. INTERNAL AUDIT, MANAGEMENT AND OPERATIONAL AUDIT
  14. DUE TO DILIGENCE, INVESTIGATION AND FORENSIC AUDIT
  15. PEER REVIEW AND QUALITY REVIEW
  1. PROFESSIONAL ETHICS

PAPER -IV: CORPORATE AND ECONOMIC LAWS (3 HOURS-100 MARKS)

  1. THE COMPANIES ACT, 2013 and Rules framed thereunder in its entirely with specific reference to section 149 onwards:
  2. Appointment and Qualifications of Directors
  3. Appointment and remuneration of Managerial Personnel
  4. Meetings of Board and its Powers
  5. Inspection, inquiry and Investigation
  6. Compromises, Arrangements and Amalgamations
  7. Prevention of Oppression and Mismanagement
  8. Winding Up
  9. Producer Companies
  10. Companies incorporated outside India
  11. Miscellaneous Provisions
  12. Compounding of offences, Adjudication, Special Courts
  13. National Company Law Tribunal and Appellate Tribunal
  • CORPORATE SECRETARIAL PRACTICE- Drafting of Notices, Resolutions, Minutes and Reports.

SECTION B: SECURITIES LAWS

PART II: ECONOMIC LAWS (30 MARKS)

  1.  THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999:  Introduction, broad structure of FEMA, Definitions, Regulations and Management of Foreign Exchange, Contraventions and penalties in brief, miscellaneous provisions.
  2. THE SECURITISATION AND RECONSTRUCTION OF FINANCIAL ASSETS AND ENFORCEMENT OF SECURITY INTEREST ACT,2002- Important Definitions, Regulation of Securitization and Reconstruction of Financial Assets of Banks and Financial Institutions, Enforcement of Security Interest, Offences and Penalties, Miscellaneous matters.
  3. THE PREVENTION OF MONEY LAUNDERING ACT ,2002- Definitions, Punishment for the Offence of Money Laundering, Obligation of Banking Companies, Financial Institutions and Intermediaries or a person carrying on a designated business or profession, appellate Tribunal, Special Court, Procedure for Attachment and Confiscation of Property and Recovery of fines and penalties.
  4. FOREIGN CONTRIBUTIONS REGULATION ACT,2010- Definitions, Regulation of Foreign contribution and miscellaneous provisions.
  5. THE ARBITRATION AND CONCILIATION ACT,1996- General Provisions, Arbitration Agreement, Tribunal, Conciliation.
  • THE INSOLVENCY AND BANKRUPTCY CODE ,2016- Preliminary, Corporate insolvency Resolution Process, Liquidation process and other provisions.

PAPER- V: STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION (3 HOURS- 100 MARKS)

PART- A STRATEGIC COST MANAGEMENT AND DECISION MAKING

SUB PART I

Strategic Cost Management

INTRODUCTION TO STRATEGIC COST MANAGEMENT           MODERN BUSINESS ENVIRONMENT                       LEAN SYSTEM AND INNOVATIONS                           COST MANAGEMENT TECHNIQUES                   COST MANAGEMENT FOR SPECIFIC SECTORSConcept of Strategic Cost ManagementLimitations of Traditional Cost ManagementTraditional vs Strategic Cost Management   Introduction/ Characteristics of the Modern Business Environment.Cost of Quality, Total Quality Management, Business Excellence Model.Throughput Accounting and Theory of Constraints.Supply Chain Management (SCM).Gain Sharing Arrangements.Outsourcing.   Introduction to Lean SystemJust-in-Time (JIT)Kaizen Costing5 SsTotal Production Maintenance (TPM)Cellular Manufacturing/One-Piece Flow Production SystemsSix Sigma (SS)Introduction to Process Innovation and Business Process Re-engineering (BPR)   Cost control/ Waste Control, Cost ReductionTarget CostingValue Analysis/ Value EngineeringPareto AnalysisLife Cycle Costing Environmental Management Accounting   Agricultural SectorInformation Technology SectorPower Sector

SUB PART II

Strategic Decision Making

DECISION MAKING                   PRICING STRATEGIES /DECISIONS                Decision Making using CVP Analysis.Decision Making using Relevant Cost ConceptsDecision Making using Activity Based CostingEthical and Non-Financial Considerations Relevant to Decision Making.   Theory & Principles of Product Pricing.Pricing- New Product, Finished Products& Pricing of ServicesSensitivity Analysis in Pricing DecisionsPricing Decision Under Special Circumstances.Pricing Strategies.

PART – B

PERFORMANCE EVALUATION AND CONTROL

SUB PART-I

PERFORMANCE EVALUATION AND REPORTING

PERFORMANCE MEASUREMENT AND EVALUATION                          DIVISIONAL TRANSFER PRICING         STRATEGIC ANALYSIS OF OPERATING INCOME      Responsibility AccountingLinking Critical Success Factors (CSFs) to Key Performance Indicators (KPIs) and Corporate Strategy, Performance Measurement Models – The Balanced Scorecard, The Performance Pyramid, The Performance Prism and The Building Block Model; Divisional Performance Measures; Benchmarking SchemesPerformance Measurement in the Not -for -Profit SectorPreparation of Performance Reports   Meaning, Purpose and Principles of Transfer PricingMethods of Transfer PricingThe Behavioral consequences arising from Divisional StructuresInternational Transfer Pricing   Operating Profit AnalysisAdvanced Activity Based Costing, Activity Based Management (ABM), Activity Based Budgeting (ABB)  

SUB PART II

MANAGERIAL CONTROL

BUDGETARY CONTROL                 STANDARD COSTINGThe Concept of Feedback and Feed Forward ControlBehavioral Aspects of Budgeting – Imposed Style, Participative BudgetBehavioral Aspects of Budgetary ControlBeyond Budgeting   Analysis of Advanced VariancesIntegration of Standard Costing with Marginal Cost AccountingReconciliation of ProfitVariance Investigation Techniques, Interpretation of Variances, Possible Interdependence Between Variances and ReportingBehavioral Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment)  

PAPER- VI A: RISK MANAGEMENT (3 HOURS- 100 MARKS)

  1. INTRODUCTION TO RISK
  2. The Concept of Risk
  3. Risk and Uncertainty: Distinction
  4. Classification of Risks
  5. Dynamic Nature of Risks
  6. Types of Risk, including
  7. Strategic and Operational Risks
  8. Business Risk
  9. Financial Risk
  10. Information Risk
  11. Liquidity Risk
  12. SOURCE AND EVALUATION OF RISKS
  13. Identification and Sources of Risk
  14. Quantification of Risk and various methodologies
  15. Impact of Business Risk
  16. Identity and assess the impact upon the stakeholder involved in Business Risk
  17. Role of Risk Manager and Risk Committee in Identifying Risk.
  18. RISK MANAGEMENT
  19. Concept of Risk Management
  20. Objective and Process of Risk Management
  21. Importance of Risk Management
  22. Risk Management techniques
  23. EVALUATION OF RISK MANAGEMENT STRATEGIES
  24. Risk Management Strategy alignment with Business Strategy
  25. Internal Control environment and Linkages with Risk Management
  26. Risk Culture and attitudes to risk management
  27. Integrated Risk Reporting and Stakeholder Responsibilities
  28. IT Risk Management- Disaster Recovery
  29. RISK MODEL
  30. VAR
  31. Stress Testing
  32. Scenario Analysis
  33. Country and Sovereign Risk Models and Management
  34. CREDIT RISK MEASUREMENT AND MANAGEMENT
  35. Understanding the component of Credit Risk
  36. Evaluating Credit Risk
  37. Mitigating Credit Risk
  38. Qualitative and Quantitative techniques to Manage Risk
  39. Credit Scoring Models
  40. RISK ASSOCIATED WITH CORPORATE GOVERNANCE
  41. Evaluation of Risk Associated with Governance
  42. Description and Evaluation of framework of Board level consideration of Risk
  43. OECD Guidelines for Corporate Governance
  44. ENTERPRISE RISK MANAGEMENT

Definition, Scope and Techniques

  • OPERATIONAL RISK MANAGEMENT

Definition, Scope and Techniques

PAPER- VI B: FINANCIAL SERVICES AND CAPITAL MARKETS (3 HOURS- 100 MARKS)

  1.  GLOBAL FINANCIAL MARKETS
  2. Introduction to Global Financial Market
  3. Role of Financial Market in Economic Development of a Country
  4. Stakeholders in Financial Market (Domestic and Global)
  5. Indian Financial Market Scenario
  6. IMPACT OF VARIOUS POLICIES OF FINANCIAL MARKETS
  7. Credit Policy of RBI
  8. Fed Policy
  9. Inflation Index, CPI, WPI, etc.
  10. CAPITAL MARKET- PRIMARY
  11. New Issue Market- Domestic and Global
  12. Private Placement, QIP, Disinvestment
  13. Right Issue
  14. CAPITAL MARKET SECONDARY
  15. Secondary Market
  16. Stock Market Operations
  17. Indian Debt Market
  18. MONEY MARKET
  19. Basics of Money Market
  20. Money Market Participants
  21. Money Market Instruments
  22. Repo and Reverse Repo
  23. CRR, SLR
  24. MIBOR, LIBOR
  25. Government Securities Market
  26. INSTITUTIONS AND INTERMEDIARIES
  27. Depository
  28. Stock and Commodity Exchanges- Indian and Global
  29. Intermediaries
  30. Institutional Investors
  31. FPIs
  32. Custodians
  33. Clearing Houses
  34. COMMODITY MARKET
  35. What are Commodity Markets
  36. Role of Commodity Markets
  37. Commodity Market in India
  38. Application of Derivative in Commodities
  39. Global   Commodities Exchange
  40. BANKING AS SORCE OF CAPITAL INCLUDING NBFCs
  41. Concept of Project Financing
  42. Working Capital Management
  43. Reverse Mortgage
  44. MUTUAL FUNDS
  45. Meaning
  46. Evolution
  47. Types
  48. Performance Measures, NAV
  49. Mutual Fund Organization
  50. Advantages and Disadvantages of Mutual Fund
  51. Exchange Traded Funds (ETFs)
  52. Real Estate Investment Trusts (Relets)
  53. Infrastructure Investment Trusts (Invites)
  54. PRIVATE EQUITY
  55. Meaning and Classification
  56. Venture Capital
  57. Buyouts
  58. Special Cases
  59. Hurdle Rate
  60. Paid in Capital
  61. Term Sheet
  62. Cost of Investing in Private Equity
  63. Exit Routes
  64. Valuation Of Private Equity Transactions
  65. Private Equity Funds (Distribution of returns in General Partner and Limited Partners
  66. INVESTMENT BANKING
  67. Concepts
  68. Functions
  69. Challenges
  70. Developments in Investment Banking
  71. Merchant Banking and Issue Management
  72. CREDIT RATING
  73. Introduction
  74. Rating services
  75. Objectives and Types
  76. Uses
  77. Credit Rating Process
  78. Credit Rating Methodology
  79. Rating Revisions
  80. Credit Rating Agencies in India and Abroad
  81. Limitations with Case Studies
  82. TREASURY OPERATIONS
  83. Raising and Deployment of Funds
  84. Risk Management
  85. RISK MANAGEMENT
  86. Preventive Controls
  87. Early Signals
  88. Credit Risk
  89. CREDIT DERIVATIVES
  90. Credit Default Swaps
  91. Collateralized Debt Obligations (CDO)
  92. Pricing of Credit Derivative Instruments
  93. LEASING DECISIONS
  94. FACTORING
  95. SEBI GUIDELINES

PAPER – VI C: INTERNATIONAL TAXATION (3 HOURS – 100 MARKS)

PART I- TAXATION OF INTERNATIONAL TRANSACTIONS AND NON- RESIDENT TAXATION IN INDIA (50 MARKS)

  1. TRANSFER PRICING PROVISIONS UNDER THE INCOME -TAX ACT, 1961.
  2. Arm’s Length price
  3. International Transactions
  4. Most Appropriate Method
  5. Functions, Assets and Risk Analysis
  6. Documentation and Compliances
  7. Specific Reporting Regime in respect of Country-by-Country Reporting and Master File
  8. Advance Pricing Agreements
  9. OTHER PROVISIONS RELATING TO TAXATION OF INTERNATIONAL TRANSACTIONS AND NON- RESIDENT TAXATION UNDER THE INCOME TAX ACT,1961
  10. Non- Resident Taxation (including source rule of taxation)
  11. Double Taxation Relief
  12. Advance Rulings
  13. LAW AND PROCEDURES UNDER THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT ,2015- AN OVERVIEW.

PART II- OTHER ASPECTS OF INTERNATIONAL TAXATION (50 MARKS)

  1. OVERVIEW OF MODEL TAX CONVENTIONS
  2. OECD Model Tax Convention
  3. UN Model Tax Convention
  4. US Model Tax Convention
  5. TAX TREATIES, APPLICATION AND INTERPRETATION
  6. Features of Tax Treaties
  7. Overview of Tax Information Exchange Agreements
  8. Commentaries and their Importance
  9. Role of Vienna Convention in Application and Interpretation of Tax Treaties.
  10. ANTI- AVOIDANCE MEASURES
  11. Controlled Foreign Corporations
  12. Base Erosion and Profit Shifting
  13. Other Anti- Avoidance Measures
  14. TAXATION OF E-COMMERCE TRANSACTIONS
  15. Introduction
  16. Emerging issues
  17. Equalization Levy.

PAPER- VI D: ECONOMIC LAWS (3 HOURS -100 MARKS)

  1. World Trade organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism
  2. Competition act,2002 and Rules/ Regulations
  3. Real Estate (Regulation and Development) Act,2016 [ Central Act and Rules/ Regulations]
  4. Insolvency and Bankruptcy Code, 2016 and Rules and Regulations
  5. Prevention of Money Laundering act ,2002 and Rules/ Regulations
  6. Foreign Exchange Management Act,1999 and Rules/ Regulations
  • Prohibition of Benami Property Transactions act, 1988 and Rules/ Regulations.

PAPER- VI E: GLOBAL FINANCIAL REPORTING STANDARDS (3 HOURS- 100 MARKS)

  1. Conceptual Framework for Financial Reporting as per IFRS
  2. Application of International Financial Reporting Standards
  • Significant differences between IFRS AND US GAAPs

PAPER – VI F: MULTIDISCIPLINARY CASE STUDY (3 HOURS – 100 MARKS)

This paper will include Case Studies Covering the following areas:

  1. Financial Accounting and Reporting
  2. Audit and Assurance
  3. Taxation
  4. Finance and Financial Management
  5. Management Accounting
  6. Corporate Laws
  7. Business Strategy and Management

PAPER – VII: DIRECT TAX LAWS AND INTERNATIONAL TAXATION (3 HOURS- 100 MARKS)

PART-I: DIRECT TAX LAWS (70 MARKS)

LAWS AND PROCEDURES UNDER THE INCOME -TAX ACT,1961B

  1. Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assesses total income, aggregation of incomes, setoff and carry forward of losses, deduction from gross total income, rebates and reliefs
  2. Special provisions relating to companies and certain persons other than a company*a
  3. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
  4. Tax Planning, Tax Avoidance & Tax Evasion
  5. Collection & Recovery of Tax, Refunds
  6. Income -tax Authorities, Procedure for Assessment, Appeals and Revision
  7. Settlement of Tax Cases, Penalties, Offences& Prosecution
  8. Liability in Special Cases*b
  9. Miscellaneous Provisions and other Provisions

*a Including firms LLPs, Trusts, AOPs, BOIs, Securitization trusts, Business Trusts, Investment Fund etc.

*b Representative assesses, Executors etc.

PART II: INTERNATIONAL TAXATION (30 MARKS)

  1. Taxation of International transactions and Non- Resident Taxation
  2. The provisions under the Income-tax Act,1961, including
  3. Specific provisions relating to non-Residents
  4. Double Taxation Relief
  5. Transfer Pricing & Other Anti- Avoidance Measures
  6. Advance Rulings
  7. Equalization levy
  8. Overview of Model Tax Conventions -OECD &UN
  9. Applications and Interpretation of Tax Treaties
  10. Fundamentals of Base Erosion and Profit Shifting

PAPER VIII: INDIRECT TAX LAWS (3 HOURS -100 MARKS)

PART I: GOODS AND SERVICES TAX (75 MARKS)

GOODS AND SERVICES TAX (GST) LAW AS CONTAINED IN THE CENTRAL GOODS AND SERVICES TAX(CGST), ACT 2017 AND INTEGRATED GOODS AND SERVICES TAX(IGST) ACT, 2017 INCLUDING:

  1. Introduction to GST in India including Constitutional aspects.
  2. Levy and Collection of CGST and IGST -Application of CGST /IGST law; Concept of Supply including composite and mixed supplies, inter state supply, intra state supply, supplies in territorial waters; Charge of tax including reverse charge; Exemption from tax; Composition levy
  3. Place of supply
  4. Time and Value of supply
  5. Input tax Credit
  6. Computation of GST liability
  7. Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns payment of tax including tax deduction at source and tax collection at source, refund, job work.
  8. Liability to pay in certain cases.
  9. Administration of GST Assessment and Audit
  10. Inspection, Search, Seizure and Arrest
  11. Demand and Recovery
  12. Offences and Penalties
  13. Advance Ruling
  14. Appeals and Revision
  • Other provisions

PART – II: CUSTOMS &FTP (25 MARKS)

  1. CUSTOMS LAW AS COINTAINED IN THE CUSTOMS ACT, 1962 AND THE CUSTOMS TARIFF ACT, 1975
  2. Introduction to customs law including Constitutional aspects
  3. Levy of and Exemptions from customs duties- All Provisions including application of customs law, taxable event, charge of customs duty, exceptions to levy custom duty, exemption from custom duty
  4. Types of customs duties
  5. Classification and valuation of imported and export goods
  6. Officers of Customs; Appointment of custom sports, airports *etc.
  7. Import and Export Procedures including special procedures relating to baggage, goods imported and exported by post, stores
  8. Provisions relating to coastal goods and vessels carrying coastal goods*
  9. Warehousing*
  10. Drawback
  11. Demand and Recovery*; Refund
  12. Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods*’
  13. Searches, Seizure and Arrest: Offences; Penalties Confiscation and prosecution*
  14. Appeals and Revision: Advance rulings; Settlement Commission*
  15. Other provisions*
  16. FOREIGN TRADE POLICY TO THE EXTENT RELEVANT TO THE INDIRECT TAX LAWS
  17. Introduction to FTP- legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions
  18. import and export
  19. Basic concepts relating to export promotion schemes provided under FTP

*THE MAIN TOPICS MARKED WITH ASTERISK HAVE BEEN EXCLUDED FROM THE SYLLABUS BY WAY OF STUDY GUIDELINES.

THEREFORE, STUDY GUIDELINES NEED TO BE PREFFERED TO FOR THE COMPLETE LIST OF EXCLUSIONS FROM THE SYLLABUS

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