CA Final FR Study Material Nov 2023

Are you a student in search of ICAI CA Final FR Study Material? You’ve come to the right place! Here, we offer the CA Final Study Material and Practice Manual for your convenience. Feel free to download the ICAI Final study material for 2023, available in both English and Hindi, to prepare for the upcoming Nov 2023 exams.

Once you’ve successfully registered for CA Final, ICAI will dispatch the hard copy of the study material to your specified address. However, if you prefer a digital version, you can easily access and download the CA Final study material in PDF format from this very page.

The ICAI CA Final Module holds immense significance, regardless of the plethora of reference materials you may already have at your disposal. It serves as a compass, delineating precisely what ICAI expects from you. Within the pages of the ICAI CA Final Study Material, you’ll find a comprehensive guide covering everything from honing your writing skills to mastering presentation techniques and understanding the types of questions that will be posed.

Furthermore, the study material also provides invaluable insights into the latest CA Final syllabus, essential for your upcoming examinations. This updated ICAI CA Final Study Material, effective from November 2023 onwards, is detailed below. In addition to the study material, you’ll gain access to CA Final question papers replete with suggested answers, Mock Test Papers (MTPs), Revision Test Papers (RTPs), and a handy referencer to expedite your revision process.

Paper 1: Financial Reporting
Paper 2: Strategic Financial Management
Paper 3: Advanced Auditing and Professional Ethics
Paper 4: Corporate and Economic Laws
Paper 5: Strategic Cost Management and Performance Evaluation
Paper 6A: Risk Management
Paper 6B: Financial Services and Capital Markets
Paper 6C: International Taxation
Paper 6D: Economic Laws
Paper 6E: Global Financial Reporting Standards
Paper 6F: Multidisciplinary Case Study
Paper 7: Direct Tax Laws and International Taxation
Paper 8: Indirect Tax Laws

In the following sections, you’ll find the download link for the ICAI CA Final Study Material for the new scheme. Additionally, you can also access the CA Final Practice Manual on this page.

Furthermore, ICAI is set to unveil the CA Final Result for May 2023 on July 5th. In conjunction with the results, ICAI will also publish the CA Final Pass Percentage and the list of CA Final Toppers. You can conveniently check your results through the provided link.

Access the ICAI CA Final Study Material for the New Syllabus

Paper 1: Financial Reporting CA Final Study Material

This module covers the first paper of CA Final, focusing on Financial Reporting—a subject highly regarded for its scoring potential in Group First of CA Final. Within this module, you’ll gain a comprehensive understanding of Accounting Standards, Valuation, Corporate Financial Reporting, and more.

To excel in this subject and aim for an exemption, students are encouraged to practice a substantial number of practical questions.

Module 1	Initial Pages
	Chapter 1:Framework for Preparation and Presentation of Financial Statements
	Chapter 2: Ind AS on Presentation of Items in the Financial Statements	Unit 1: Ind AS 1: Presentation of Financial Statements
		Unit 2: Ind AS 34: Interim Financial Reporting
		Unit 3: Ind AS 7: Statement of Cash Flows
	Chapter 3: Ind AS 115: Revenue from Contracts with Customers
	Chapter 4: Ind AS on Measurement-based on Accounting Policies	Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
		Unit 2: Ind AS 10: Events after the Reporting Period
		Unit 3: Ind AS 113: Fair Value Measurement
	Chapter 5: Other Indian Accounting Standards	Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
		Unit 2: Ind AS 102: Share-Based Payment
	Chapter 6: Ind AS 101: First-time Adoption of Ind AS
	Annexure: Division II of Schedule III to The Companies Act, 2013
Module 2	Initial Pages
	Chapter 7: Ind AS on Assets of the Financial Statements	Unit 1:Ind AS 2: Inventories
		Unit 2: Ind AS 16: Property, Plant and Equipment
		Unit 3: Ind AS 116: Leases
		Unit 4: Ind AS 23: Borrowing Costs
		Unit 5: Ind AS 36: Impairment of Assets
		Unit 6: Ind AS 38: Intangible Assets
		Unit 7: Ind AS 40: Investment Property
		Unit 8:Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
	Chapter 8:Ind AS 41: Agriculture
Module 3	Initial Pages
	Chapter 9: Ind AS on Liabilities of the Financial Statements	Unit 1: Ind AS 19: Employee Benefits
		Unit 2: Ind AS 37: Provisions, Contingent Liabilities, and Contingent Assets
	Chapter 10: Ind AS on Items impacting the Financial Statements	Unit 1: Ind AS 12: Income Taxes
		Unit 2:Ind AS 21: The Effects of changes in Foreign Exchange Rates
	Chapter 11: Ind AS on Disclosures in the Financial Statements	Unit 1: Ind AS 24: Related Party Disclosures
		Unit 2: Ind AS 33: Earnings Per Share
		Unit 3: Ind AS 108: Operating Segments
	Chapter 12: Accounting and Reporting of Financial Instruments	Unit 1: Financial Instruments: Scope and Definitions
		Unit 2: Financial Instruments: Equity and Financial Liabilities
		Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
		Unit 4: Recognition and Derecognition of Financial Instruments
		Unit 5: Derivatives and Embedded Derivatives
		Unit 6: Disclosure
		Unit 7: Hedge Accounting
		Comprehensive Illustrations
Module 4	Initial Pages
	Chapter 13: Business Combination and Corporate Restructuring
	Chapter 14: Consolidated Financial Statements	Unit 1: Introduction to Consolidated Financial Statements
		Unit 2: Important Definitions
		Unit 3: Separate Financial Statements
		Unit 4: Consolidated Financial Statements
		Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
		Unit 6: Joint Arrangements
		Unit 7: Investment in Associates & Joint Ventures
		Unit 8: Disclosures
		Test Your Knowledge
	Chapter 15: Analysis of Financial Statements
	Chapter 16: Integrated Reporting
	Chapter 17: Corporate Social Responsibility

Paper 1: Financial Reporting Study Material CA New Scheme 2024

Module 1	Initial Pages
Chapter 1:Introduction to Indian Accounting Standards	Introduction to Indian Accounting Standards
Chapter 2:Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)	Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3: Ind AS on Presentation of Items in the Financial Statements	Unit 1: Ind AS 1 “Presentation of Financial Statements”
	Unit 2: Ind AS 34 “Interim Financial Reporting”
	Unit 3: Ind AS 7 “Statement of Cash Flows”
Chapter 4: Ind AS on Measurement based on Accounting Policies	Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
	Unit 2: Ind AS 10 “Events after the Reporting Period”
	Unit 3: Ind AS 113 “Fair Value Measurement”
Annexure :	Division II of Schedule III to the Companies Act, 2013
Module 2	Initial Pages
Chapter 6: Ind AS on Assets of the Financial Statements	Unit 1: Ind AS 2 “Inventories”
	Unit 2: Ind AS 16 “Property, Plant and Equipment”
	Unit 3: Ind AS 23 “Borrowing Costs”
	Unit 4: Ind AS 36 “Impairment of Assets”
	Unit 5: Ind AS 38 “Intangible Assets”
	Unit 6: Ind AS 40 “Investment Property”
	Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
	Unit 8: Ind AS 116 “Leases”
Chapter 7: Other Indian Accounting Standards	Unit 1: Ind AS 41 “Agriculture”
	Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
	Unit 3: Ind AS 102 “Share Based Payment”
Module 3	Initial Pages
Chapter 8: Ind AS on Liabilities of the Financial Statements	Unit 1: Ind AS 19 “Employee Benefits”
	Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 9: Ind AS on Items impacting the Financial Statements	Unit 1: Ind AS 12 “Income Taxes”
	Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 10: Ind AS on Disclosures in the Financial Statements	Unit 1: Ind AS 24 “Related Party Disclosures”
	Unit 2: Ind AS 33 “Earnings per Share”
	Unit 3: Ind AS 108 “Operating Segments”
Chapter 11: Accounting and Reporting of Financial Instruments	Unit 1: Financial Instruments: Scope and Definitions
	Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
	Unit 3: Financial Instruments: Equity and Financial Liabilities
	Unit 4 : Derivatives and Embedded Derivatives
	UUnit 5: Recognition and Derecognition of Financial Instruments
	Unit 6: Hedge Accounting
	Unit 7: Disclosures
Comprehensive Illustrations	Comprehensive Illustrations
Module 4	Initial Pages
Chapter 12: Ind AS 103 “Business Combinations”	Ind AS 103 “Business Combinations”
Chapter 13: Consolidated and Separate Financial Statements of Group Entities	Unit 1 : Introduction to Consolidated and Separate Financial Statements
	Unit 2 : Important Definitions
	Unit 3 : Consolidated Financial Statements
	Unit 4 : Ind AS 110: Consolidation Procedure for Subsidiaries
	Unit 5 : Ind AS 111: Joint Arrangements
	Unit 6 : Ind AS 28: Investment in Associates & Joint Ventures
	Unit 7 : Ind AS 27: Separate Financial Statements
	Unit 8 : Disclosures
Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”	First-time Adoption of Indian Accounting Standards
Chapter 15: Analysis of Financial Statements	Analysis of Financial Statements
Chapter 16: Professional and Ethical Duty of a Chartered Accountant	Professional and Ethical Duty of a Chartered Accountant
Chapter 17: Accounting and Technology	Accounting and Technology

Paper 2: Strategic Financial Management CA Final Study Material

Module 1	Initial Pages
	Chapter 1:Financial Policy and Corporate Strategy
	Chapter 2:Risk Management
	Chapter 3:Security Analysis
	Chapter 4:Security Valuation
	Chapter 5:Portfolio Management
	Chapter 6:Securitization
	Chapter 7: Mutual Funds
	Chapter 8: Derivatives Analysis and Valuation
	Chapter 9:Foreign Exchange Exposure and Risk Management
	Chapter 10:International Financial Management
	Chapter 11: Interest Rate Risk Management
	Chapter 12:Corporate Valuation
	Chapter 13: Mergers, Acquisitions and Corporate Restructuring
	Chapter 14: Startup Finance

Paper 2: Advance Financial Management Study Material CA New Scheme

Module 1	Initial Pages
Chapter 1: Financial Policy and Corporate Strategy	Financial Policy and Corporate Strategy
Chapter 2: Risk Management	Risk Management
Chapter 3: Advanced Capital Budgeting Decisions	Advanced Capital Budgeting Decisions
Chapter 4: Security Analysis	Security Analysis
Chapter 5: Security Valuation	Security Valuation
Chapter 6: Portfolio Management	Portfolio Management
Chapter 7: Securitization	Securitization
Chapter 8: Mutual Funds	Mutual Funds
Chapter 9: Derivatives Analysis and Valuation	Derivatives Analysis and Valuation
Chapter 10: Foreign Exchange Exposure and Risk Management	Foreign Exchange Exposure and Risk Management
Chapter 11: International Financial Management	International Financial Management
Chapter 12: Interest Rate Risk Management	Interest Rate Risk Management
Chapter 13: Business Valuation	Business Valuation
Chapter 14: Mergers, Acquisitions and Corporate Restructuring	Mergers, Acquisitions and Corporate Restructuring
Chapter 15: Startup Finance	Startup Finance

Paper 3: Advanced Auditing and Professional Ethics CA Final Study Material

Module 1	Initial Pages
	Chapter 1: Auditing Standards, Statements and Guidance Notes – An Overview
	Chapter-2: Audit Planning, Strategy and Execution
	Chapter 3: Risk Assessment and Internal Control
	Chapter 4: Special Aspects of Auditing in an Automated Environment
	Chapter 5: Audit of Limited Companies	Annexure: Schedule III to The Companies Act, 2013
	Chapter 6: Audit Reports
Module 2	Initial Pages
	Chapter 7: Audit Committee and Corporate Governance
	Chapter 8: Audit of Consolidated Financial Statements
	Chapter-9: Audit of Banks
	Chapter 10: Audit of Insurance Companies
	Chapter 11: Audit of Non-Banking Financial Companies
	Chapter 12: Audit under Fiscal Laws
Module 3	Initial Pages
	Chapter 13: Audit of Public Sector Undertakings
	Chapter 14: Liabilities of Auditor
	Chapter 15: Internal Audit, Management, and Operational Audit
	Chapter 16: Due Diligence, Investigation, and Forensic Audit	Unit 1: Due Diligence
		Unit 2: Investigation
		Unit 3: Forensic Audit
	Chapter 17: Peer Review and Quality Review	Unit 1: Peer Review
		Unit 2: Quality Review
	Chapter 18: Professional Ethics

Paper 3: Advanced Auditing, Assurance and Professional Ethics Study Material CA New Scheme

Module 1	Initial Pages
Chapter 1: Quality Control	Quality Control
Chapter 2: General Auditing Principles and Auditors Responsibilities	General Auditing Principles and Auditors Responsibilities
Chapter 3: Audit Planning, Strategy and Execution	Audit Planning, Strategy and Execution
Chapter 4: Materiality, Risk Assessment and Internal Control	Materiality, Risk Assessment and Internal Control
Chapter 5: Audit Evidence	Audit Evidence
Chapter 6: Completion and Review	Completion and Review
Chapter 7: Reporting	Reporting
Module 2	Initial Pages
Chapter 8: Specialised Areas	Specialised Areas
Chapter 9: Audit-related Services	Audit-related Services
Chapter 10: Review of Financial Information	Review of Financial Information
Chapter 11: Prospective Financial Information and Other Assurance Services	Prospective Financial Information and Other Assurance Services
Chapter 12: Digital Auditing & Assurance	Digital Auditing & Assurance
Chapter 13: Group Audits	Group Audits
Chapter 14: Special Features of Audit of Banks & Non-Banking Financial Companies	Special Features of Audit of Banks & Non-Banking Financial Companies
Module 3	Initial Pages
Chapter 15: Overview of Audit of Public Sector Undertakings	Overview of Audit of Public Sector Undertakings
Chapter 16: Internal Audit	Internal Audit
Chapter 17: Due Diligence, Investigation & Forensic Audit	Due Diligence, Investigation & Forensic Audit
Chapter 18: Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance	Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance
Chapter 19: Professional Ethics & Liabilities of Auditors	Professional Ethics & Liabilities of Auditors

Paper 4: Corporate and Economic Laws CA Final Study Material

Part-I: Corporate Laws	Module-1	Initial Pages
Section-A: Company Law
	Chapter 1: Appointment and Qualifications of Directors
	Chapter 2: Appointment and Remuneration of Managerial Personnel
	Chapter 3: Meetings of Board and its Powers
	Chapter 4: Inspection, Inquiry and Investigation
	Chapter 5: Compromises, Arrangements and Amalgamations
	Chapter 6: Prevention of Oppression and Mismanagement
	Chapter 7: Winding Up
	Chapter 8:Producer Companies
Module-2	Initial Pages
Section-A: Company Law	Chapter 9: Companies incorporated outside India
	Chapter 10: Miscellaneous Provisions
	Chapter 11: Compounding of Offences, Adjudication, Special Courts
	Chapter 12: National Company Law Tribunal and Appellate Tribunal
	Chapter 13: Corporate Secretarial Practice – Drafting of Notices, Resolutions, Minutes and Reports
Section-B: Securities Laws	Chapter 1: The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
	Chapter 2: The Securities Exchange Board of India Act, 1992, and SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Part-II: Economic Laws	Module-3	Initial Pages
	Chapter 1: The Foreign Exchange Management Act, 1999
	Chapter 2: The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
	Chapter 3: The Prevention of Money Laundering Act, 2002
	Chapter 4: Foreign Contribution Regulation Act, 2010
	Chapter 5: The Arbitration and Conciliation Act, 1996
	Chapter 6:The Insolvency and Bankruptcy Code, 2016

Paper 5: Strategic Cost Management and Performance Evaluation CA Final Study Material

Part-A: Strategic Cost Management and Decision Making	Initial Pages
		Chapter 1: Introduction to Strategic Cost Management
		Chapter 2: Modern Business Environment
		Chapter 3: Lean System and Innovation
		Chapter 4: Cost Management Techniques
		Chapter 5: Decision Making
		Chapter 6: Pricing Decision
		Appendix
Part-B: Performance Evaluation and Control	Initial Pages
		Chapter 7: Performance Measurement and Evaluation
		Chapter 8: Divisional Transfer Pricing
		Chapter 9: Strategic Analysis of Operating Income
		Chapter 10: Budgetary Control
		Chapter 11: Standard Costing
Part-C: Case Study	Initial Pages	Chapter 12: Case Study
Appendix

Paper 6: Elective Paper

Paper 6A: Risk Management CA Final Study Material

Initial Pages
Chapter 1: Introduction to Risk
Chapter 2: Source and Evaluation of Risks
Chapter 3: Risk Management
Chapter 4: Evaluation of Risk Management Strategies
Chapter 5: Risk Model
Chapter 6: Credit Risk Measurement and Management
Chapter 7: Risk associated with Corporate Governance
Chapter 8: Enterprise Risk Management
Chapter 9: Operational Risk Management

Paper: 6B Financial Services and Capital Markets CA Final Study Material

Part-A	Initial Pages
	Chapter 1: Global Financial Markets
	Chapter 2: Impact of various policies of Financial Markets
	Chapter 3: Capital Market – Primary
	Chapter 4: Capital Market – Secondary
	Chapter 5: Money Market
	Chapter 6: Institutions and Intermediaries
	Chapter 7: Commodity Market
	Chapter 8: Banking as Source of Capital Including NBFCs
	Chapter 9: Mutual Funds
	Chapter 10: Private Equity
	Chapter 11: Investment Banking
	Chapter 12: Credit Rating
	Chapter 13: Treasury Operations
	Chapter 14: Risk Management
	Chapter 15: Credit Derivatives
	Chapter 16: Leasing
	Chapter 17: Factoring
Part-B	Initial Pages
	Chapter 1: SEBI (ICDR) Regulations, 2018
	Chapter 2: SEBI (LODR) Regulations, 2015
	Chapter 3: SEBI (Prohibition of Insider Trading) Regulations, 2015
	Chapter 4: SEBI (Buy Back of Securities) Regulations, 2018
	Chapter 5: SEBI (Mutual Funds) Regulations, 1996

Paper 6C: International Taxation CA Final Study Material

Initial Pages
Chapter 1: Transfer Pricing
Chapter 2: Non-resident Taxation
Chapter 3: Double Taxation Relief
Chapter 4: Advance Rulings
Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
Chapter 6: Taxation of E-Commerce Transactions
Chapter 7: Tax Treaties: Overview, Features, Application and Interpretation
Chapter 8: Anti Avoidance Measures
Chapter 9: Overview of Model Tax Conventions
Annexures

Paper 6D: Economic Laws CA Final Study Material

Chapter 1: World Trade Organization
Chapter 2: The Competition Act, 2002
Chapter 3: The Real Estate (Regulation & Development) ACT, 2016
Chapter 4: Insolvency and Bankruptcy Code, 2016
Chapter 5: Prevention of Money Laundering Act, 2002
Chapter 6: The Foreign Exchange Management Act, 1999
Chapter 7: Prohibition of Benami Property Transactions Act, 1988
Significant Amendments
Case Study – 1	Solution to Case Study – 1
Case Study – 2	Solution to Case Study – 2
Case Study – 3	Solution to Case Study – 3
Case Study – 4	Solution to Case Study – 4
Case Study – 5	Solution to Case Study – 5
Case Study – 6	Solution to Case Study – 6
Case Study – 7	Solution to Case Study – 7

Paper 6E: Global Financial Reporting Standards CA Final Study Material

	Significant Differences between IFRS and US GAAP
	GFRS Case Study-1	Solution to GFRS Case Study-1
	GFRS Case Study-2	Solution to GFRS Case Study-2
	GFRS Case Study-3	Solution to GFRS Case Study-3
	GFRS Case Study-4	Solution to GFRS Case Study-4
	GFRS Case Study-5	Solution to GFRS Case Study-5
	GFRS Case Study-6	Solution to GFRS Case Study-6

Paper 6F: Multidisciplinary Case Study

Case Study-1	Solution to Case Study-1
Case Study-2	Solution to Case Study-2
Case Study-3	Solution to Case Study-3
Case Study-4	Solution to Case Study-4
Case Study-5	Solution to Case Study-5
Case Study-6	Solution to Case Study-6
Case Study-7	Solution to Case Study-7

Paper 7: Direct Tax Laws and International Taxation CA Final Study Material

Part I: Direct Tax Laws
Module 1	Initial Pages
	Chapter 1: Basic Concepts
	Chapter 2: Residence and Scope of Total Income
	Chapter 3: Incomes which do not form part of Total Income
	Chapter 4: Salaries
	Chapter 5: Income from House Property
	Chapter 6: Profits and Gains of Business or Profession
	Chapter 7: Capital Gains
	Annexure
	Chapter 8: Income from Other Sources
Module 2	Initial Pages
	Chapter 9: Income of Other Persons included in assessee’s Total Income
	Chapter 10: Aggregation of Income, Set-Off and Carry Forward of Losses
	Chapter 11: Deductions from Gross Total Income
	Chapter 12: Assessment of Various Entities
	Chapter 13: Charitable or Religious Trusts and Institutions, Political Parties and Electoral Trusts
	Chapter 14: Tax Planning, Tax Avoidance & Tax Evasion
Module 3	Initial Pages
	Chapter 15: Deduction, Collection and Recovery of Tax
	Chapter 16: Income-tax Authorities
	Chapter 17: Assessment Procedure
	Chapter 18: Appeals and Revision
	Chapter 19: Dispute Resolution
	Chapter 20: Penalties
	Chapter 21: Offences and Prosecution
	Chapter 22: Liability in Special Cases
	Chapter 23: Miscellaneous Provisions
Part II: International Taxation
Module 4	Initial Pages
	Chapter 1: Transfer Pricing and Other Provisions to check Avoidance of Tax
	Chapter 2: Non Resident Taxation
	Chapter 3: Double Taxation Relief
	Chapter 4: Advance Rulings
	Chapter 5: Equalisation Levy
	Chapter 6: Application and Interpretation of Tax Treaties
	Chapter 7: Fundamentals of Base Erosion and Profit Shifting
	Chapter 8: Overview of Model Tax Conventions
	Annexure

Paper 8: Indirect Tax Laws CA Final Study Material

Part-I Goods and Services Tax
Module 1	Initial Pages
	Chapter 1: GST in India – An Introduction
	Chapter 2: Supply under GST
	Chapter 3: Charge of GST
	Chapter 3: Charge of GST
	Chapter 4: Exemptions from GST
	Chapter 5: Place of Supply
	Chapter 6: Time of Supply
	Chapter 7: Value of Supply
Module 2	Initial Pages
	Chapter 8: Input Tax Credit
	Chapter 9: Registration
	Chapter 10:Tax Invoice, Credit and Debit Notes
	Chapter 11: Accounts and Records; E-way Bill
	Chapter 12: Payment of Tax	Unit I: Payment of Tax, Interest and Other Amounts
	Chapter 12: Payment of Tax	Unit II: Tax Deduction at Source and Collection of Tax at Source
	Chapter 13: Returns
	Chapter 13: Returns
Module 3	Initial Pages
	Chapter 14: Import And Export Under GST
	Chapter 15: Refunds
	Chapter 16: Job Work
	Chapter 17: Assessment And Audit
	Chapter 18: Inspection, Search, Seizure And Arrest
	Chapter 19: Demands And Recovery
	Chapter 20: Liability to Pay in Certain Cases
	Chapter 21: Offences And Penalties
	Chapter 22: Appeals And Revisions
	Chapter 23: Advance Ruling
	Chapter 24: Miscellaneous Provisions
Part-II Customs & FTP
Module – 4	Initial Pages
	Chapter 1: Levy of and Exemptions from Customs Duty	Unit I: Introduction to Customs Law
	Chapter 1: Levy of and Exemptions from Customs Duty	Unit II: Levy and Exemptions
	Chapter 2: Types of Duty
	Chapter 3: Classification of Imported and Export Goods
	Chapter 4: Valuation under the Customs Act, 1962
	Chapter 5: Importation, Exportation and Transportation of Goods

	Chapter 6: Warehousing
	Chapter 7: Duty Drawback
	Chapter 8: Refund
	Chapter 9: Foreign Trade Policy	Unit I: Introduction to FTP
	Chapter 9: Foreign Trade Policy	Unit II: Basic Concepts relating to Export Promotion Schemes under FTP

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CA Final FR Study Material Nov 2023 | Download PDF Format