Session Plan for CA (Intermediate) May 2021 Exams

It is strongly advised that student should watch the Lectures in the same sequence as given in this Session Plan
Section A: Company Law
Lecture Name Book(s) used in lecture Section(s) covered in the Lecture Topic No. covered in the Lecture Name of the Topic(s) covered in the Lecture Concept / Duration of lecture Students' own
Revision / (In minutes) notings
Practical
Problems
01 Introduction No book used There are no section references N.A. Books to be used, Applicability of this Batch, Coverage of Amendments for General 29
May, 2021 Exams, Nov. 2021 Exams and May 2022 Exams, Coverage of discussion
Syllabus as per various ICAI's Announcements, Batch Completion, etc.
02 Basics of Company Law 1st No book used There are no section references N.A. Overview of features of company, private company, public company, etc. Concept 132
(We haven't studied these topics in detail)
03 Basics of Company Law 2nd No book used Sec. 4, 5, 13, 16, 61, 114, 107, 109 N.A. Concepts w.r.t. resolutions, meetings, voting, etc. Concept 182
and 47
04 Basics of Company Law 3rd No book used Sec. 5, 6, 14 and 50, and Regulation N.A. Articles, amendment of articles, Act to override memorandum, articles, etc. Concept 143
18 of Table F of Schedule I and calls in advance

05 Basics of Company Law 4th Class Notes There are no section references N.A. Sections, Chapters, Schedules etc. contained in CA, 2013, and Rules and Concept 61
Forms Prescribed under CA, 2013
06 Ch 1 Preliminary 1st Class Notes Sec. 2(68) Topic 1.6 Definition of private company Concept 103
Sec. 2(71) Topic 1.7 Definition of public company
07 Ch 1 Preliminary 2nd Class Notes Sec. 2(21), 2(22) and 2(92) Topic 1.10 Definition of company limited by guarantee company limited by shares and Concept 68
unlimited company, and distinction between company limited by guarantee
and company limited by shares
08 Ch 1 Preliminary 3rd Class Notes Sec. 2(46), 2(87) Topic 1.12 Definition of holding company, subsidiary company Concept 80
Sec. 2(6) Topic 1.13 Definition of associate company
09 Ch 1 Preliminary 4th Class Notes Sec. 2(52) Topic 1.14 Nature of companies based on listing of its shares Concept 62
Sec. 2(42) Topic 1.15 Definition of foreign company
Sec. 2(45) Topic 1.16 Definition of Government company
Sec. 2(11) Topic 1.17 Definition of body corporate
10 Ch 1 Preliminary 5th Class Notes Sec. 2(62) Topic 1.8 One Person Company Concept 90
Sec. 2(85) Topic 1.9 Small Company
Sec. 2(40) Topic 1.23 (Page No. 1.18) Definition of financial statement
Sec. 455 Topic 1.18 Dormant Company
11 Basics of Company Law 5th Class Notes Sec. 152(2) and 169 and Regulation N.A. Resolutions passed by Board of directors, appointment of directors and Concept 51
68 of Table F. Brief mention of Sec. removal of directors (We haven't studied these topics in detail)
186 and 203.
12 Basics of Company Law 6th Class Notes Sec. 462, 92, 137, 96(2), 141(3)(g) N.A. Power of CG to grant exemptions, annual return, filing of financial statement Concept 50
and 101 and other documents, AGM, Disqualifications of auditor and length of notice
of GM (We haven't studied these topics in detail)
13 Basics of Company Law 7th Class Notes Sec. 43, 47, 46, 56, 88, 62 and 63 N.A. Kinds of share capital, voting rights of shareholders, share certificate, Concept 156
requirements for transfer of securities, register of members, etc., right shares
and bonus shares
14 Basics of Company Law 8th Class Notes Sec. 2(41), Sec. 96(1) and Sec. 102 N.A. Definition of financial year, last date of holding AGM and business transacted Concept 60
at AGM
15 Basics of Company Law 9th Class Notes Sec. 408, 409, 410, 411, 421 and N.A. Constitution of Tribunal and Appellate Tribunal, appeals against orders of Concept 76
423, and Sec. 7, 73(4), 58, 140(5), Tribunal and Appellate Tribunal, powers of Tribunal and powers of CG
245, 37, 130 and 131, and Sec. 8, 13
and 14
16 Chapter 8 Dividend 1st Class Notes Sec. 123(1) and (2) Topic 8.1 Declaration of dividend Concept 79
17 Chapter 8 Dividend 2nd Class Notes Sec. 123(4), (5) and (6) Topic 8.1 Declaration of dividend Concept 28
18 Chapter 8 Dividend 3rd Class Notes Sec. 127 Topic 8.5 Punishment for failure to distribute dividends Concept 19
19 Chapter 8 Dividend 4th Class Notes Sec. 124 Topic 8.2 Unpaid dividend account Concept 46
20 Chapter 8 Dividend 5th Class Notes Sec. 125 Topic 8.3 Investor Education and Protection Fund Concept 59
21 Chapter 8 Dividend 6th Class Notes Sec. 126 Topic 8.4 Right to dividend, right shares and bonus shares to be held in abeyance Concept 41
pending registration of transfer of shares
22 Chapter 8 Dividend 7th Class Notes Sec. 2(35) and Sec. 123(3) Topic 8.1 Definition of interim dividend and provisions relating to interim dividend Concept 57
23 Chapter 8 Dividend 8th Class Notes Rule 3 Page No. 8.12 Declaration of dividend out of reserves Concept 38
24 Chapter 10 Audit and Auditors 1st Class Notes Sec. 139(6), (7) and (1) Topic No. 10.1 Appointment of first auditor and appointment of auditors by members at Concept 44
AGM
25 Chapter 10 Audit and Auditors 2nd Class Notes Sec. 139(1) and Rule 3 Topic No. 10.1 Appointment of auditors by members at AGM and manner and procedure for Concept 27
selection and appointment of auditors
26 Chapter 10 Audit and Auditors 3rd Class Notes Sec. 139(5) and Sec. 139(8) Topic No. 10.1 Appointment of auditors in case of Government companies etc. and filling of Concept 44
casual vacancy
27 Chapter 10 Audit and Auditors 4th Class Notes Sec. 139(2) and Rule 5 and 6 Topic No. 10.1 Rotation of auditors, classes of companies covered under concept of rotation Concept 91
of auditors and manner of rotation of auditors by companies on expiry of
their term
28 Chapter 10 Audit and Auditors 5th Class Notes Sec. 139(1) and (2) and Rule 6 and 4 Topic No. 10.1 Rotation of auditors, filing of consent and certificate by auditor before Concept 33
appointment and notice of appointment to the auditor and Registrar by the
company
29 Chapter 10 Audit and Auditors 6th Class Notes Sec. 140(1), (2) and (3) and Rule 7 Topic No. 10.2 Removal of auditor before expiry of his term and resignation by auditor Concept 26
and 8
30 Chapter 10 Audit and Auditors 7th Class Notes Sec. 140(4) Topic No. 10.2 Special notice for appointing a person other than the retiring auditor or for Concept + 49
not reappointing the retiring auditor Revision
31 Chapter 10 Audit and Auditors 8th Class Notes Sec. 139(9), (10) and (11) Topic No. 10.1 Reappointment of retiring auditor at AGM, existing auditor to continue if no Concept 20
auditor is appointed at AGM and appointments to be made considering
recommendations of audit committee
32 Chapter 10 Audit and Auditors 9th Class Notes Sec. 140(5) Topic No. 10.2 Power of Tribunal to order change of auditors Concept 31
33 Chapter 10 Audit and Auditors 10th Class Notes Sec. 141(1), (2) and (4) Topic No. 10.3 Eligibility, qualifications and disqualifications of auditors and vacation of Concept 22
office of auditors
34 Chapter 10 Audit and Auditors 11th Class Notes Sec. 141(3) Topic No. 10.3 Disqualifications of auditors Concept 62
35 Chapter 10 Audit and Auditors 12th Class Notes Sec. 141(3) Topic No. 10.3 Disqualifications of auditors Concept 91
36 Chapter 10 Audit and Auditors 13th Class Notes Sec. 144 Topic No. 10.6 Auditor not to render certain services Concept 38
37 Chapter 10 Audit and Auditors 14th Class Notes Sec. 142 Topic No. 10.4 Remuneration of auditors Concept 14
38 Chapter 10 Audit and Auditors 15th Class Notes Sec. 145 Topic No. 10.7 Auditor to sign audit reports etc. Concept
Sec. 146 Topic No. 10.8 Auditors to attend general meetings Concept 39
Sec. 147 Topic No. 10.9 Punishment for contravention Concept
39 Chapter 10 Audit and Auditors 16th Class Notes 143(12) to (15) and Rule 13 Topic No. 10.5 Reporting of fraud by auditors Concept 34
40 Chapter 10 Audit and Auditors 17th Class Notes Sec. 143(1) and (2) Topic No. 10.5 Rights of auditor, and duty of auditor to make inquiries, and duty of auditor Concept 45
to report regarding true and fair view
41 Chapter 10 Audit and Auditors 18th Class Notes Sec. 143(3) and (4) Topic No. 10.5 Duty of auditor to report on principal assertions and reasons to be given for Concept 41
negative comments
42 Chapter 10 Audit and Auditors 19th Class Notes Sec. 143(5), (6) and (7) Topic No. 10.5 Powers of CAG to give directions, order conduct of supplementary audit, Concept 18
comment upon supplement the audit report and conduct of test audit
43 Chapter 10 Audit and Auditors 20th Class Notes Sec. 143 (8), (9), (10) and (11) and Topic No. 10.5 Audit of branch office, compliance with Auditing Standards and CARO to be Concept 20
Rule 12 included in audit report
44 Chapter 10 Audit and Auditors 21st Class Notes Sec. 148 and Rule 14 Topic No. 10.10 Maintenance of cost records and conduct of cost audit by companies Concept 23
prescribed by CG
45 Chapter 9 Accounts of Companies 1st Class Notes Sec. 128 Topic No. 9.1 Location, manner, period of maintenance and inspection of books of account Concept 102

46 Chapter 9 Accounts of Companies 2nd Class Notes Sec. 129 Topic No. 9.2 Financial Statements Concept 62
47 Chapter 9 Accounts of Companies 3rd Class Notes Sec. 136 Topic No. 9.11 Circulation of FS and other documents to members and others Concept 57
48 Chapter 9 Accounts of Companies 4th Class Notes Sec. 137 Topic No. 9.12 Filing of FS and other documents with the Registrar Concept 48
49 Chapter 9 Accounts of Companies 5th Class Notes Sec. 134 Topic No. 9.7 Board’s report Concept 47
Sec. 134 Topic No. 9.8 Contents of Board's report in case of OPC and Small Company
Sec. 134 Topic No. 9.9 Approval and signing of financial statements
50 Chapter 9 Accounts of Companies 6th Class Notes Sec. 132 Topic No. 9.5 Constitution of National Financial Reporting Authority Concept 150
Sec. 133 Topic No. 9.6 Central Government to prescribe AS
51 Chapter 9 Accounts of Companies 7th Class Notes Sec. 135 Topic No. 9.10 Corporate Social Responsibility Concept 56
52 Chapter 9 Accounts of Companies 8th Class Notes Sec. 130 Topic No. 9.3 Re-opening of accounts on Court’s or Tribunal’s orders Concept 20
53 Chapter 9 Accounts of Companies 9th Class Notes Sec. 131 Topic No. 9.4 Voluntary revision of FS or Board’s report Concept 25
54 Chapter 9 Accounts of Companies 10th Class Notes Sec. 138 Topic No. 9.13 Internal audit Concept 22
55 Chapter 7 Management and Administration 1st Class Notes Sec. 102 Topic No. 7.11 Introduction to Chapter VII of Companies Act, 2013 and Ordinary Business Concept 68
and Special Business
56 Chapter 7 Management and Administration 2nd Class Notes Sec. 102 Topic No. 7.11 Ordinary Business and Special Business and Explanatory Statement Concept and 47
Practical
Problems
57 Chapter 7 Management and Administration 3rd Class Notes Sec. 101 Topic No. 7.10 Length of notice, contents of notice and notice to whom? Concept and 65
Practical
Problems
58 Chapter 7 Management and Administration 4th Class Notes Sec. 103 Topic No. 7.12 Quorum for GM Concept 100
59 Chapter 7 Management and Administration 5th Class Notes Sec. 105 Topic No. 7.14 Proxies Concept 92
60 Chapter 7 Management and Administration 6th Class Notes Sec. 112 and 113 Topic No. 7.15 Representation of the President and Governors and representation of Concept 47
corporations at meetings of companies
61 Chapter 7 Management and Administration 7th Class Notes Sec. 107 Topic No. 7.18 Manner of voting in GM, Voting by poll in the meeting and use of votes Concept 89
differently
Sec. 109 Topic No. 7.19 Voting by poll in the meeting
Sec. 106 Topic No. 7.16 Use of votes differently
62 Chapter 7 Management and Administration 8th Class Notes Sec. 106 Topic No. 7.16 Restrictions on voting rights of members Concept 38
Sec. 104 Topic No. 7.13 Chairman of GM
63 Chapter 7 Management and Administration 9th Class Notes Sec. 114 Topic No. 7.21 Ordinary and special resolutions Concept 49
64 Chapter 7 Management and Administration 10th Class Notes Sec. 117 Topic No. 7.23 Resolutions and agreements to be filed Concept 25
65 Chapter 7 Management and Administration 11th Class Notes Sec. 118 Topic No. 7.24 Minutes of GM etc. Concept 54
Sec. 119 Topic No. 7.25 Inspection of minutes of GM
66 Chapter 7 Management and Administration 12th Class Notes Sec. 120 Topic No. 7.26 Maintenance and inspection of documents in electronic form Concept 10
67 Chapter 7 Management and Administration 13th Class Notes Sec. 2(41) Topic No. 7.30 Definition of financial year Concept 59
Sec. 96 Topic No. 7.29 AGM
68 Chapter 7 Management and Administration 14th Class Notes Sec. 100 Topic No. 7.34 EGM Concept 56
69 Chapter 7 Management and Administration 15th Class Notes Sec. 111 Topic No. 7.35 Circulation of members' resolutions Concept 47
70 Chapter 7 Management and Administration 16th Class Notes Sec. 115 Topic No. 7.36 Resolutions requiring special notice Concept 59
71 Chapter 7 Management and Administration 17th Class Notes Sec. 97 Topic No. 7.31 Power of Tribunal to call AGM, power of the Tribunal to call EGM and Concept 26
punishment for default in complying with section 96 or 97 or 98
Sec. 98 Topic No. 7.32 Power of the Tribunal to call EGM
Sec. 99 Topic No. 7.33 Punishment for default in complying with section 96 or 97 or 98
72 Chapter 7 Management and Administration 18th Class Notes Sec. 110 Topic No. 7.38 Passing of resolutions by postal ballot Concept 72
73 Chapter 7 Management and Administration 19th Class Notes Sec. 108 Topic No. 7.37 Voting through electronic means Concept 73
74 Chapter 7 Management and Administration 20th Class Notes Sec. 121 Topic No. 7.27 Report on AGM Concept 26
75 Chapter 7 Management and Administration 21st Class Notes No section Topic No. 7.8 Requisites of a valid GM Concept 32
Topic No. 7.9 Proper authority to call a GM and Exemptions to private companies
75A Clarification w.r.t. Topics not covered No book used No section N.A. No section N.A. 4
76 Chapter 2 Incorporation of Company and Matters No book used Sec. 2(56), 4, 12, 13, 16, 61 and 66 N.A. Introduction of some sections to be covered in next few classes (We haven't Concept 21
Incidental Thereto 1st studied these topics in detail)
77 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 2(56) and Sec. 4 Topic No. 2.15 Memorandum of association - An introduction, and contents of Concept 51
Incidental Thereto 2nd memorandum
78 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 4 Topic No. 2.17 Mandatory use of 'limited' or 'private limited' and reservation of name Concept 37
Incidental Thereto 3rd
79 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 4 and Sec. 2(56) Topic No. 2.19 Legal requirements w.r.t. name of a company, and memorandum of Concept 29
Incidental Thereto 4th association - An introduction
80 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 12 Topic No. 2.23 Registered office of company Concept 43
Incidental Thereto 5th
81 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 12 Topic No. 2.25 Publication of name Concept 13
Incidental Thereto 6th
82 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 13 Topic No. 2.26 Alteration of name clause of memorandum Concept 35
Incidental Thereto 7th
83 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 13 Topic No. 2.26 Alteration of Situation clause of memorandum and objects clause of Concept 40
Incidental Thereto 8th memorandum
84 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 16 Topic No. 2.30 Rectification of name of company Concept 23
Incidental Thereto 9th
85 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 2(5) and Sec. 5 Topic No. 2.20 Articles Concept 38
Incidental Thereto 10th
86 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 14 Topic No. 2.27 Alteration of articles Concept 21
Incidental Thereto 11th
87 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 15 and 17 Topic No. 2.29 Alteration of memorandum or articles to be noted in every copy and copies Concept 6
Incidental Thereto 12th of memorandum, articles, etc., to be given to members
88 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 10 Topic No. 2.22 Binding force of memorandum and articles Concept 35
Incidental Thereto 13th
89 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 18 Topic No. 2.32 Conversion of companies from one class to another class Concept 6
Incidental Thereto 14th
90 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 19 Topic No. 2.33 Holding shares by a company in its holding company Concept 23
Incidental Thereto 15th
91 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 20 Topic No. 2.34 Service of documents Concept 18
Incidental Thereto 16th
92 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 21 Topic No. 2.36 Authentication of documents, proceedings and contracts – Requirements Concept 12
Incidental Thereto 17th Sec. 22 Topic No. 2.36 Execution of bills of exchange, etc.
93 Chapter 2 Incorporation of Company and Matters Class Notes There are no section references Topic No. 2.37 Doctrine of ultra vires Concept 96
Incidental Thereto 18th
94 Chapter 2 Incorporation of Company and Matters Class Notes There are no section references Topic No. 2.39 Doctrine of indoor management or Turquand's Rule Concept 106
Incidental Thereto 19th
95 Chapter 2 Incorporation of Company and Matters Class Notes There are no section references Topic No. 2.38 Doctrine of Constructive Notice Concept 24
Incidental Thereto 20th
96 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 3 Topic No. 2.2 Formation of a company Concept 78
Incidental Thereto 21st Sec. 7 Topic No. 2.4 Incorporation of company
97 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 9 Topic No. 2.8 Effects of incorporation Concept 12
Incidental Thereto 22nd
98 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 10A Topic No. 2.9 Commencement of business etc. Concept 28
Incidental Thereto 23rd
99 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 3A Topic No. 2.10 Members severally liable in certain cases Concept 43
Incidental Thereto 24th
100 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 15 and 19 of the Specific Relief Topic No. 2.11 Pre-incorporation or preliminary contracts Concept 66
Incidental Thereto 25th Act, 1963
101 Chapter 2 Incorporation of Company and Matters Class Notes Sec. 8 Topic No. 2.12 Formation of companies with charitable objects, etc. Concept 27
Incidental Thereto 26th
102 Chapter 4 Share Capital and Debentures 1st No book used Sec. 2(55), Sec. 46, Sec. 56 and Sec. Topic No. 4.45, 4.7, 4.38 and 7.1 Definition of member, share certificate, requirements for transfer and Concept 42
88, where shares are held in transmission of shares, register of members, etc.
physical form
103 Chapter 4 Share Capital and Debentures 2nd Class Notes Sec. 2(55), Sec. 46, Sec. 56 and Sec. Topic No. 4.45, 4.7, 4.38 and 7.1 Definition of member, share certificate, requirements for transfer and Concept 60
88, where shares are held in transmission of shares, register of members, etc.
physical form
104 Chapter 4 Share Capital and Debentures 3rd No book used Sec. 2(55), Sec. 46, Sec. 56, Sec. 88 Topic No. 4.45, 4.7, 4.38 and 7.1 Definition of member, share certificate, requirements for transfer and Concept 85
and Sec. 45, where shares are held transmission of shares, register of members, etc. and numbering of shares
in dematerialized form
105 Chapter 4 Share Capital and Debentures 4th Class Notes Sec. 2(55), Sec. 46, Sec. 56, Sec. 88 Topic No. 4.45, 4.7, 4.38 and 7.1 Definition of member, share certificate, requirements for transfer and Concept 17
and Sec. 45, where shares are held transmission of shares, register of members, etc. and numbering of shares
in dematerialized form
106 Chapter 4 Share Capital and Debentures 5th Class Notes Sec. 2(55) Definition of member and distinction between a member and a shareholder Concept 25

107 Chapter 4 Share Capital and Debentures 6th Class Notes No specific section covering this Topic No. 4.47 Modes of acquiring membership or how to become a members Concept 20
topic
108 Chapter 4 Share Capital and Debentures 7th Class Notes No specific section covering this Topic No. 4.50 Cessation or termination of membership Concept 4
topic
109 Chapter 4 Share Capital and Debentures 8th Class Notes No specific section covering this Topic No. 4.48 Capacity to become a member Concept 35
topic
110 Chapter 4 Share Capital and Debentures 9th Class Notes No specific section covering this Topic No. 4.49 Rights of a member under the Companies Act, 2013 Concept 17
topic
111 Chapter 4 Share Capital and Debentures 10th Class Notes Sec. 43 Topic No. 4.3 Kinds of share capital Concept 66
112 Chapter 4 Share Capital and Debentures 11th Class Notes Sec. 47 Topic No. 4.8 Voting rights of shareholders Concept 29
113 Chapter 4 Share Capital and Debentures 12th Class Notes Sec. 48 Topic No. 4.9 Variation of shareholders' rights Concept 31
114 Chapter 4 Share Capital and Debentures 13th Class Notes Sec. 49 Topic No. 4.10 Calls on shares of same class to be made on uniform basis Concept 13
115 Chapter 4 Share Capital and Debentures 14th Class Notes Sec. 50 Topic No. 4.11 Calls in advance Concept 38
116 Chapter 4 Share Capital and Debentures 15th Class Notes Sec. 51 Topic No. 4.12 Payment of dividend in proportion to amount paid-up Concept 12
117 Chapter 4 Share Capital and Debentures 16th Class Notes Sec. 52 Topic No. 4.13 Issue of shares at premium Concept 31
118 Chapter 4 Share Capital and Debentures 17th Class Notes Sec. 53 Topic No. 4.14 Prohibition on issue of shares at discount Concept 37
119 Chapter 4 Share Capital and Debentures 18th Class Notes Sec. 2(88) and Sec. 54 Topic No. 4.15 Issue of sweat equity shares Concept 61
120 Chapter 4 Share Capital and Debentures 19th Class Notes Sec. 44 Topic No. 4.5 and 4.37 Nature of shares Concept 9
121 Chapter 4 Share Capital and Debentures 20th Class Notes Sec. 58 Topic No. 4.39 and 4.40 Refusal to register transfer or transmission of securities by a private company Concept 83
and appeal against refusal and free transferability of securities in a public
company and appeal against refusal
122 Chapter 4 Share Capital and Debentures 21st Class Notes Sec. 59 Topic No. 4.41 Rectification of register of members Concept 44
123 Chapter 4 Share Capital and Debentures 22nd Class Notes No specific section covering this Topic No. 4.44 Blank transfer Concept 32
topic
124 Chapter 4 Share Capital and Debentures 23rd Class Notes No specific section covering this Topic No. 4.43 Forged transfer Concept 54
topic
125 Chapter 4 Share Capital and Debentures 24th Class Notes Sec. 56 Topic No. 4.38 Requirements for transfer or transmission of securities Concept 25
126 Chapter 4 Share Capital and Debentures 25th Class Notes No specific section covering this Topic No. 4.42 Difference between transfer and transmission of shares Concept 7
topic
127 Chapter 4 Share Capital and Debentures 26th Class Notes Sec. 62 Topic No. 4.23 Right shares or right of pre-emption (Points 1 to 5 covered) Concept 102
128 Chapter 4 Share Capital and Debentures 27th Class Notes Sec. 62 Topic No. 4.23 Right shares or right of pre-emption (Point 6 covered) Concept 34
129 Chapter 4 Share Capital and Debentures 28th Class Notes Sec. 63 Topic No. 4.24 Issue of bonus shares - Legal requirements Concept 45
130 Chapter 4 Share Capital and Debentures 29th Class Notes Sec. 61 Topic No. 4.18 Alteration in capital clause of memorandum Concept 96
131 Chapter 4 Share Capital and Debentures 30th Class Notes Sec. 66 Topic No. 4.21 Reduction of share capital Concept 77
132 Chapter 4 Share Capital and Debentures 31st Class Notes Sec. 66 Topic No. 4.21 Reduction of share capital Concept 21
133 Chapter 4 Share Capital and Debentures 32nd Class Notes Sec. 55 Topic No. 4.16 Redeemable preference shares Concept 75
134 Chapter 4 Share Capital and Debentures 33rd Class Notes Sec. 68 Topic No. 4.28 Buy-back of securities Concept 70
Sec. 69 Topic No. 4.29 Transfer of certain sums to CRR
Sec. 70 Topic No. 4.30 Prohibition of buy-back in certain circumstances
135 Chapter 4 Share Capital and Debentures 34th Class Notes Sec. 67 Topic No. 4.27 Purchase by a company of its own shares Concept 35
136 Chapter 4 Share Capital and Debentures 35th Class Notes Sec. 64 Topic No. 4.26 Notice to be given to Registrar for alteration of share capital, etc. Concept 7
137 Chapter 4 Share Capital and Debentures 36th Class Notes Sec. 72 Topic No. 4.31 Nomination of securities Concept 14
138 Chapter 4 Share Capital and Debentures 37th Class Notes No specific section covering this Topic No. 4.32 Forfeiture of shares Concept 19
topic Topic No. 4.33 Surrender of shares
139 Chapter 4 Share Capital and Debentures 38th Class Notes No specific section covering this Topic No. 4.34 Lien on shares Concept 6
topic
140 Chapter 4 Share Capital and Debentures 39th Class Notes No specific section covering this Topic No. 4.36 Issue of employees stock options Concept 19
topic
141 Chapter 4 Share Capital and Debentures 40th Class Notes Sec. 71 Topic No. 4.55 Legal provisions with respect to debentures Concept 90
142 Chapter 4 Share Capital and Debentures 41st Class Notes Rule 18 Topic No. 4.55 Legal provisions with respect to debentures Concept 57
143 Chapter 4 Share Capital and Debentures 42nd Class Notes No specific section covering this Topic No. 4.53 Distinction between shares and debentures Concept 13
topic
144 Chapter 4 Share Capital and Debentures 43rd Class Notes No specific section covering this Topic No. 4.54 Terms of issue of debentures Concept 24
topic
145 Chapter 4 Share Capital and Debentures 44th Class Notes Sec. 57 Topic No. 4.17 Prohibition on personation of shareholder Concept 8
146 Chapter 6 Registration of Charges 1st Class Notes Sec. 2(16) Topic No. 6.1 Detailed introduction of concept of charge, mortgage, pledge and Concept 57
hypothecation, and definition of charge
147 Chapter 6 Registration of Charges 2nd Class Notes Some provisions of Sec. 77, Topic No. 6.1 Registration of charge by the company Concept 112
complete Sec. 80, and brief Topic No. 6.2 Registration of charge by the charge-holder
introduction of Sec. 78, 81, 85 and Topic No. 6.4 Register of charges to be kept by the Registrar
86 Topic No. 6.5 Company's register of charges
Topic No. 6.9 Punishment for contravention
148 Chapter 6 Registration of Charges 3rd Class Notes Sec. 77 Topic No. 6.1 Registration of charge by the company (Procedure for registration of charge) Concept 50

149 Chapter 6 Registration of Charges 4th Class Notes Sec. 79 Topic No. 6.1 Applicability of Sec. 77 in certain cases Concept 38
150 Chapter 6 Registration of Charges 5th Class Notes Sec. 78 Topic No. 6.2 Registration of charge by the charge-holder Concept 15
151 Chapter 6 Registration of Charges 6th Class Notes Sec. 82 Topic No. 6.6 Company to report satisfaction of charge Concept 47
Sec. 83 Topic No. 6.7 Power of registrar to record satisfaction of charge
152 Chapter 6 Registration of Charges 7th Class Notes Sec. 87 Topic No. 6.8 Power of CG to extend the time for giving intimation of satisfaction of a Concept 27
charge and to order rectification of any omission or mis-statement
153 Chapter 6 Registration of Charges 8th Class Notes Sec. 86 Topic No. 6.9 Punishment for contravention Concept 8
154 Chapter 6 Registration of Charges 9th Class Notes Sec. 84 Topic No. 6.3 Appointment of receiver or manager Concept 19
155 Chapter 6 Registration of Charges 10th Class Notes There are no section references Topic No. 6.10 Types of charges (fixed charge and floating charge) Concept 52
Topic No. 6.11 Crystallisation of a floating charge
156 Chapter 5 Acceptance of Deposits by Companies 1st Class Notes Sec. 2(31), Rule 2(1)(c), Sec. 73, 76 Topic No. 5.1, 5.2, 5.3 and 5.4 Detailed introduction of complete chapter, definition of deposit, what is not a Concept 96
and 76A (We haven't studied these deposit, acceptance of deposits from members, acceptance of deposits from
topics in detail) public by certain companies, punishment for contravention of Sec. 73 or Sec.
76, etc. (We haven't studied these topics in detail)

157 Chapter 5 Acceptance of Deposits by Companies Class Notes Sec. 73 Topic No. 5.2 Acceptance of deposits from members Concept 85
2nd
158 Chapter 5 Acceptance of Deposits by Companies 3rd Class Notes Sec. 76 Topic No. 5.3 Acceptance of deposits from public by certain companies Concept 56

159 Chapter 5 Acceptance of Deposits by Companies 4th Class Notes Sec. 76A Topic No. 5.4 Punishment for contravention of Sec. 73 or Sec. 76 Concept 28

160 Chapter 5 Acceptance of Deposits by Companies 5th Class Notes Sec. 73(1), Notification No. G.S.R. Topic No. 5.5 Exemptions to banking companies, NBFCs, etc., exemptions to private Concept 35
583(E) and Notification No. G.S.R. companies and exemptions to Specified IFSC Public Companies
8(E)
161 Chapter 5 Acceptance of Deposits by Companies 6th Class Notes Sec. 2(31) and Rule 2(1)(c) Topic No. 5.1 Definition of deposit and what is not a deposit (Points 11 to 19) Concept 77

162 Chapter 5 Acceptance of Deposits by Companies 7th Class Notes Sec. 2(31) and Rule 2(1)(c) Topic No. 5.1 Definition of deposit and what is not a deposit (Points 1 to 10) Concept 54

163 Chapter 5 Acceptance of Deposits by Companies 8th Class Notes Sec. 2(31) and Rule 2(1)(c) Topic No. 5.1 Definition of deposit and what is not a deposit (Points 20 to 26) Concept 57

164 Chapter 5 Acceptance of Deposits by Companies 9th Class Notes Rule 3 and 4 Topic No. 5.6 Tenure of deposits, maximum limit on deposits, etc. and form of circular Concept 83

165 Chapter 5 Acceptance of Deposits by Companies Class Notes Rule 6, 7, 8 and 9 Topic No. 5.6 Security for deposits and interest thereon, appointment of trustee for Concept 76
10th depositors, duties of trustee(s) for depositors and meeting of depositors
166 Chapter 5 Acceptance of Deposits by Companies Class Notes Rule 10, 11, 12, 14, 16, 16A, 17 and Topic No. 5.6 Application form for deposits, nomination, deposit receipts, registers of Concept 28
11th 21 deposits, return of deposits, disclosures, penal rate of interest and
punishment for contravention
167 Chapter 5 Acceptance of Deposits by Companies Class Notes Sec. 74 Topic No. 5.7 Repayment of deposits, etc., accepted before commencement of the Concept 45
12th Companies Act, 2013
Sec. 75 Topic No. 5.8 Damages for fraud
168 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 23 Topic No. 3.2 Public offer and private placement Concept 166
1st Sec. 40 Topic No. 3.3 Securities to be dealt with in stock exchange
169 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 40 Topic No. 3.3 Securities to be dealt with in stock exchange Concept 70
2nd Topic No. 3.4 Underwriting commission
170 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 39 Topic No. 3.5 Allotment of securities by a company Concept 62
3rd
171 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 26 Topic No. 3.7 Matters to be stated in prospectus Concept 66
4th Topic No. 3.6 Legal rules as to prospectus
172 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 34 Topic No. 3.10 Criminal liability for mis-statement in prospectus Concept 93
5th Sec. 35 Topic No. 3.8 Remedies against promoters, directors and experts (Civil liability for mis-
statement in prospectus)
Sec. 447 Topic No. 3.11 Punishment for fraud
No section Topic No. 3.9 Golden rule for framing the prospectus
173 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 36 Topic No. 3.12 Punishment for fraudulently inducing persons to invest money Concept 50
6th Sec. 37 Topic No. 3.13 Action by affected persons
174 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 23, 26, 39 and 40 Topic No. 3.14 Irregular allotment Concept 23
7th
175 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 27 Topic No. 3.15 Variation in terms of contract or objects in prospectus Concept 34
8th
176 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 29 Topic No. 3.16 Public offer of securities to be in dematerialised form Concept 59
9th
177 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 31 Topic No. 3.17 Shelf prospectus and information memorandum Concept 64
10th
178 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 32 Topic No. 3.18 Red herring prospectus Concept 77
11th
179 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 2(70) Topic No. 3.1 Definition of prospectus Concept 17
12th
180 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 25 Topic No. 3.19 Deemed prospectus (Offer for sale) Concept 82
13th
181 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 28 Topic No. 3.20 Offer for sale of shares by certain members of company Concept 41
14th
182 Chapter 3 Prospectus and Allotment of Securities Class Notes Sec. 42 Topic No. 3.21 Offer or invitation for subscription of securities on private placement Concept 144
15th
183 Chapter 7 Management and Administration 22nd Class Notes Sec. 88 and Introduction to Rules 3 Topic No. 7.1 Register of members, etc. Concept 43
to 8
184 Chapter 7 Management and Administration 23rd Class Notes Sec. 88 and Complete Rules 3 to 8 Topic No. 7.1 Register of members, etc. Concept 71
185 Chapter 7 Management and Administration 24th Class Notes Sec. 92 Topic No. 7.5 Annual return Concept 99
186 Chapter 7 Management and Administration 25th Class Notes Sec. 92 and references of Sec. 13, Topic No. 7.5 Annual return (importance of filing annual return) Concept 24
43 and 70 and Notification No. 463,
464 and 466
187 Chapter 7 Management and Administration 26th Class Notes Sec. 94 Topic No. 7.6 Place of keeping and inspection of registers, returns, etc. Concept 48
Sec. 95 Topic No. 7.7 Registers, etc. to be evidence
188 Chapter 7 Management and Administration 27th Class Notes Sec. 91 Topic No. 7.4 Power to close register of members, debenture-holders or other Concept 35
securityholders
189 Chapter 7 Management and Administration 28th Class Notes Sec. 89 Topic No. 7.2 Declaration in respect of beneficial interest in shares Concept 96
190 Chapter 7 Management and Administration 29th Class Notes Sec. 90 Topic No. 7.3 Register of significant beneficial owners in a company Concept 107
191 Chapter 2 Complete Concept of OPCs 1st Class Notes Sec. 2(62) and Sec. 3, and Rules 3 to Topic No. 2.3 Definition of OPC, OPC - An introduction, and formation of OPC Concept 137
7A
192 Chapter 2 Complete Concept of OPCs 2nd Class Notes Sec. 122, 2(40), 46, 92, 96, 110, Topic No. 2.5 Applicability of Chapter VII to OPC, OPC - An introduction - OPC vis-à-vis Concept 80
134(3A), 134, 137, 139(2) and private company, and relaxations / exemptions for OPCs (Special provisions
141(3)(g) w.r.t. OPCs)
193 Presentation of a Practical Problem 34
194 Amendments for CA (Intermediate) May,
This lecture shall be recorded and made available after release of Revision Test Paper by ICAI (in the month of March, 2021)
2021 Exams
Certain topics that have been included in Chapter 1 of the Class Notes (viz. 1.3, 1.4 and 1.18 to 1.22) have not been included by ICAI in its Study Material for CA (Intermediate) (New Syllabus) - Paper 2: Corporate
Total (Company Law) 9836
(164 Hours)

Section B: Other Laws

Lecture Name Book(s) used in lecture Section(s) covered in the Lecture Topic No. covered in the Lecture Name of the Topic(s) covered in the Lecture Concept / Duration of lecture Students' own
Revision / (In minutes) notings
Practical
Problems
01 Chapter 14 Interpretation of Statutes 1st Class Notes There are no section references Concept 162
02 Chapter 14 Interpretation of Statutes 2nd Class Notes There are no section references Concept 166
03 Chapter 14 Interpretation of Statutes 3rd Class Notes There are no section references Concept 156
04 Chapter 14 Interpretation of Statutes 4th Class Notes There are no section references Concept 162
05 Chapter 14 Interpretation of Statutes 5th Class Notes There are no section references Concept 151
06 Chapter 14 Interpretation of Statutes 6th and Class Notes Concept 158
Chapter 13 The General Clauses Act, 1897 1st
07 Chapter 13 The General Clauses Act, 1897 2nd Class Notes Concept 172
08 Chapter 13 The General Clauses Act, 1897 3rd Class Notes Concept 177
09 Chapter 12 The Negotiable Instruments Act, 1881 1st Class Notes Sec. 13, 4, 6, 13, 19, 21, 14, 15, 16, Basic concepts, like meaning of NI, cheque and promissory note, order and Concept 130
47, 48, 50, 52, 56 bearer instruments, time and demand instruments, negotiation,
endorsement and kinds of endorsements, etc.
10 Chapter 12 The Negotiable Instruments Act, 1881 2nd Class Notes Sec. 13, 19 and 21, 23, 24, 25, 4, 15, Classification of NI, calculation of days of maturity, promissory note, types of Concept 170
16, 50, 52, 56, 85, 123 to 131A, 126 crossings, protection to paying banker and liability of the paying banker
and 129
11 Chapter 12 The Negotiable Instruments Act, 1881 3rd Class Notes Sec. 123 to 131A, 126, 129, 131, 26 Types of crossings, protection to paying banker, liability of the paying banker, Concept 163
and 43 protection to collecting banker, Capacity of a person to be a party to a NI and
NI made etc. without consideration
12 Chapter 12 The Negotiable Instruments Act, 1881 4th Class Notes Sec. 43, 20, 8, 9 and 58 NI made etc. without consideration, inchoate instrument, holder, holder in Concept 161
due course and instrument obtained by unlawful means or for unlawful
consideration
13 Chapter 12 The Negotiable Instruments Act, 1881 5th Class Notes Sec. 9, 20, 36, 43, 46, 53, 58, 130 Holder in due course, privileges of a holder in due course, not negotiable Concept 158
and 138 to 142A crossing and bouncing or dishonour of cheques
14 Chapter 12 The Negotiable Instruments Act, 1881 6th Class Notes Sec. 138 to 142A, 5 and 7 Bouncing or dishonour of cheques, Bill of exchange, acceptance Concept 168

15 Chapter 12 The Negotiable Instruments Act, 1881 7th Class Notes Sec. 86, 91, 92 and 42 Types of acceptance, dishonour by non-acceptance, dishonour by non- Concept 127
payment, acceptance of bill drawn in fictitious name and discharge of
negotiable instrument and discharge of party
16 Chapter 12 The Negotiable Instruments Act, 1881 8th Class Notes Sec. 20, 49, 87, 125, 84, 31 Discharge of negotiable instrument and discharge of party, material Concept 174
alteration, effect of non-presentment of cheque within reasonable time,
liability of drawee of a cheque on dishonour, refusal by a banker to
dishonour a customer's cheque
17 Chapter 12 The Negotiable Instruments Act, 1881 9th Class Notes Sec. 4, 44, 6, 93 to 98, 99 to 103 Examples of promissory note, distinction between negotiation and Concept 152
assignment, partial absence or failure of money consideration, cheque,
electronic cheque and truncated cheque, notice of dishonour, noting and
protesting
18 Chapter 11 The Indian Contract Act, 1872 1st Class Notes Various Topics of Bailment Concept 152
19 Chapter 11 The Indian Contract Act, 1872 2nd Class Notes Various Topics of Bailment and Pledge Concept 169
20 Chapter 11 The Indian Contract Act, 1872 3rd Class Notes Various Topics of Pledge, Indemnity and Guarantee Concept 174
21 Chapter 11 The Indian Contract Act, 1872 4th Class Notes Various Topics of Guarantee Concept 165
22 Chapter 11 The Indian Contract Act, 1872 5th Class Notes Various Topics of Guarantee Concept 165
23 Chapter 11 The Indian Contract Act, 1872 6th Class Notes Pending Topics of Bailment and various Topics of Agency Concept 164
24 Chapter 11 The Indian Contract Act, 1872 7th Class Notes Various Topics of Agency Concept 160
25 Tips for Preparation and Revision (LAST This lecture shall be made available after release of Revision Test Paper by ICAI (in the month of March, 2021)
CLASS OF BATCH)
Total (Other Laws) 3856
(64 Hours)

Grand Total (Company Law + Other Laws) 13692

(228 Hours)