CA IPCC Syllabus for May 2014 | IPCC IT, Tax Changes Nov 2014

CA IPCC Syllabus for May 2014 & IPCC IT, Tax Changes for Nov 2014

January 19, 201417 Comments

A student who register for IPCC is always curious to know that what will be coming in CA IPCC, what will be the CA IPCC syllabus. A CPT pass out would have same questions, so, in this post I will give brief details about IPCC syllabus for upcoming exams. And here is CA IPCC syllabus for May 2014 by ICAI. IPCC syllabus for Nov 2014 will be same almost. Changes in Tax, Company Law, IT (information technology), for IPCC May – Nov 2014 exam are also mentioned in the article below which are highlighted to let your eye catch it easily.

Below I have also given new revised syllabus for Information Technology applicable from November 2014 examination & Indirect Taxes revised syllabus applicable from November 2014 exam.

ipcc syllabus

CA IPCC Syllabus for May 2014

Below I have given CA IPCC syllabus for May 2014 exam and few basic details about IPCC subjects, chapters are also given briefly so that a new comer CA students mind will be query free.

Subjects to study in CA IPCC

In CA IPCC you will have to study 7 subjects in total parted in 2 groups which are given in the table below. Click on the IPCC subject’s link to jump directly to the subject of your choice.

Subjects in IPCC Group I:

Paper – 1 : Accounting (100 marks)
Paper – 2 : Business Laws, Ethics and Communication (100 marks)
Business Law       (30 marks)
                     Company Law      (30 marks)
                     Ethics                     (20 marks)
                     Communication   (20 marks) 
Paper – 3 : Cost Accounting and Financial Management (100 marks)
Costing                             (50 marks)
Financial Management (50 marks)
Paper – 4 : Taxation
Income Tax        (50 marks)
Service Tax        (25 marks)
Vat                       (25 marks)

Subjects in IPCC Group II:

Paper – 6 : Auditing and Assurance   (100 marks)
Paper – 7 : Information Technology and Strategic Management (IT & SM)
   Section A: Information Technology   (50 marks)
  Section B: Strategic Management      (50 marks)

Below I have given subject wise IPCC syllabus for IPCC May 2014 exams and for Nov 2014 too. Changes in IPCC syllabus for May 2014 & Nov 2014 are also given below for the subjects of IT and Tax (Service tax & VAT.)

Paper 1: Accounting 1 IPCC Syllabus

1. A General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international financial reporting standards

2. Accounting Standards
AS 1 :   Disclosure of Accounting Policies
AS 2:     Valuation of Inventories
AS 3:     Cash Flow Statements
AS 6:     Depreciation Accounting
AS 7:     Construction Contracts (Revised 2002)
AS 9:     Revenue Recognition
AS 10:   Accounting for Fixed Assets
AS 13:   Accounting for Investments
AS 14:   Accounting for Amalgamations

3. Company Accounts
(a)        Preparation of financial statements – Profit and Loss Account, Balance Sheet and Cash Flow Statement
(b)        Profit (Loss) prior to incorporation
(c)        Alteration of share capital, Conversion of fully paid shares into stock and stock into shares, Accounting for bonus issue
(d)        Simple   problems   on   Accounting   for   business   acquisition,   Amalgamation   and reconstruction (excluding problems of amalgamation on inter-company holding)

4. Average Due Date, Account Current, Self-Balancing Ledgers

5. Financial Statements of Not-for-Profit Organisations

6.  Accounts from Incomplete Records

7. Accounting for Special Transactions
(a)        Hire purchase and installment sale transactions
(b)        Investment accounts
(c)        Insurance claims for loss of stock and loss of profit.

8. … [missing in ICAI IPCC syllabus.. lol]

9.  Issues in Partnership Accounts
Final accounts of partnership firms  – Admission, retirement and death of a partner including treatment of goodwill;

10. Accounting in Computerised Environment

An overview of computerized accounting system – Salient features and significance, Concept of grouping of accounts, Codification of accounts, Maintaining the hierarchy of   ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.

Note :
If  either old Accounting Standards (ASs),  Announcements and Limited  Revisions to ASs are withdrawn or new ASs, Announcements and Limited Revisions to ASs are  issued   by   the   Institute   of   Chartered   Accountants   of   India   in   place   of   existing   ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such new developments in   place of the existing ones with effect from the date to be notified by the Institute.

 

Paper 2: IPCC Law Syllaubs

Below I have given IPCC syllabus for Law, Ethics & Communication subject which is paper 2 for IPCC exams for May-Nov 2014. Company law is going to change in upcoming attempts for IPCC syllabus as new company’s bill has been passed already.

Business Laws (30 marks)
Acts to study in Business laws for CA IPCC are given below.
1.         The Indian Contract Act, 1872
2.         The Negotiable Instruments Act, 1881
3.         The Payment of Bonus Act, 1965
4.         The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952
5.         The Payment of Gratuity Act, 1972.

Company Law (30 marks)
The Companies Act, 1956 – Sections 1 to 197
(a)        Preliminary
(b)        Board of Company Law Administration – National Company Law Tribunal; Appellate Tribunal
(c)        Incorporation of company and matters incidental thereto
(d)        Prospectus and allotment, and other matters relating to use of shares or debentures
(e)        Share capital and debentures
(f)        Registration of charges
(g)         Management and administration  – general provisions  – registered office and name, restrictions on commencement of business, registers of members and debentures holders, foreign registers of  members  or debenture  holders,  annual  returns,  general  provisions  regarding  registers  and returns, meetings and proceedings.
(h)        Company Law in a computerized environment – e-filing.

Note:    If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.

Part II: Ethics (20 marks)

Chapter to study in IPCC Ethics are mentioned below.

1.         Introduction to Business Ethics

2.         Environment Issues

3.         Ethics in Workplace

4.         Ethics in Marketing and Consumer Protection

5.         Ethics in Accounting and Finance

Part III: Communication (20 marks)

Chapters to study in IPCC communication subjects are mentioned below.

1.         Elements of Communication

2.         Communication in Business Environment

3.         Basic Understanding of Legal Deeds and Documents

Must download:- CA IPCC RTP May 2014

Paper 3: Costing & FM IPCC Syllabus

Chapters to study in IPCC Costing & FM subject in IPCC Syllabus are mentioned in below . This subject is always tricky looking to most of the students. But as a part of IPCC syllabus, you must take it seriously.

Part I: Cost Accounting (50 marks)

Chapters for Cost Accounting for IPCC syllabus includes following chapters.

1.          Introduction to Cost Accounting

2.         Cost Ascertainment
(a)        Material Cost
(b)        Employee Cost
(c)        Direct Expenses
(d)        Overheads

3.         Cost Book-keeping

4.         Costing Systems
(a)        Job Costing
(b)        Batch Costing
(c)        Contract Costing
(d)        Process Costing
(e)        Operating Costing System

5.         Marginal Costing

6.         Standard Costing

7.         Budgets and Budgetary Control

Part II: Financial Management (50 marks)

Financial management part has following chapters as a imp part of IPCC syllabus. Generally this section of IPCC syllabus will require much, more concentration and practice to get confidence and attempt all the questions in paper.

1.         Scope and Objectives of Financial Management

2.         Time Value of Money

3.         Financial Analysis and Planning
(a)        Ratio analysis for performance evaluation and financial health
(b)        Application of ratio analysis in decision making
(c)        Analysis of cash flow statement.

4.         Financing Decisions
(a)        Cost of Capital – weighted average cost of capital and marginal cost of capital
(b)        Capital   Structure   decisions -   capital   structure   patterns,   designing   optimum
(c)        Business  risk  and financial  risk  -  operating  and financial  leverage,  trading on equity.

5.         Types of Financing

6.         Investment Decisions

7.         Management of working capital
(a)        Working capital policies
(b)        Funds flow analysis
(c)        Inventory management
(d)        Receivables management
(e)        Payables management
(f)        Management of cash and marketable securities
(g)        Financing of working capital.

 

Paper 4: IPCC Taxation Syllabus

Chapters to study in IPCC Taxation subjects in IPCC Syllabus are as mentioned below.

Part I: Income-tax (50 marks)

1.         Important definitions in the Income-tax Act, 1961

2.         Basis of charge; rates of taxes applicable for different types of assessees

3.         Concepts of previous year and assessment year

4.         Residential  status  and  scope  of  total  income;  Income  deemed  to be  received  /  deemed to accrue or arise in India

5.         Incomes which do not form part of total income

6.         Heads of income and the provisions governing computation of income under different heads

7.         Income of other persons included in assessee’s total income

8.         Aggregation of income; set-off or carry forward and set-off of losses

9.         Deductions from gross total income

10.       Computation of total income and tax payable; rebates and reliefs

11.       Provisions concerning advance tax and tax deducted at source

12.       Provisions for filing of return of income.

 

Part II: Service tax (25 marks) and VAT (25 marks)
[Applicable up to May, 2014 Examination]

Service tax (25 marks)

1.         Service tax – concepts and general principles

2.         Charge of service tax and taxable services

3.         Valuation of taxable services

4.         Payment of service tax and filing of returns

VAT (25 marks)

5.         VAT – concepts and general principles

6.         Calculation of VAT Liability including input Tax Credits

7.         Small Dealers and Composition Scheme

8.         VAT Procedures.

Note:    If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the  corresponding provisions  of such  new legislations in  the  place of the  existing legislations  with  effect  from the  date to  be  notified  by the  Institute. Students shall  not  be examined with reference to any particular State VAT Law.

Revised  Part II: Indirect Taxes (50 marks) Syllabus – Applicable from November 2014 Examination onwards

1.   Introduction to excise duty, customs duty, central sales tax and VAT – Constitutional aspects,
Basic concepts relating to levy, taxable event and related provisions

2.   Significant provisions of service tax

(i)       Constitutional Aspects

(ii)      Basic Concepts and General Principles

(iii)     Charge of service tax including negative list of services

(iv)     Point of taxation of services

(v)      Exemptions and Abatements

(vi)     Valuation of taxable services

(vii)   Invoicing for taxable services

(viii)  Payment of service tax

(ix)     Registration

(x)      Furnishing of returns

(xi)     CENVAT Credit [Rule 1 -9 of CENVAT Credit Rules, 2004]

Note: If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in place of the existing legislations with effect from the date to be notified by the Institute.   Students shall not be examined with reference to any particular State VAT Law.

Paper 5: IPCC Syllabus for Advanced Accounting

IPCC accounts syllabus for paper 5 includes following chapters. IPCC syllabus for advanced accounting (paper 5) is much advance than that of IPCC syllabus for accounting (paper 1).

1.         Conceptual Framework for Preparation and Presentation of Financial Statements

2.         Accounting Standards:
AS 4 :   Contingencies and Events occurring after the Balance Sheet Date
AS 5 :   Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS 11:   The Effects of Changes in Foreign Exchange Rates (Revised 2003) AS 12:   Accounting for Government Grants
AS 16:   Borrowing Costs
AS 19:   Leases
AS 20:   Earnings Per Share
AS 26:   Intangible Assets
AS 29: Provisions, Contingent Liabilities and Contingent Assets.

3.         Advanced Issues in Partnership Accounts

4.         Company Accounts
(a)         Accounting   for   employee   stock   option   plan,   Buy   back   of   securities,   Equity   shares   with differential rights, Underwriting of shares and debentures, Redemption of debentures
(b)        Advanced   problems   for   business   acquisition,   Amalgamation   and   reconstruction (excluding problems of amalgamation of inter-company holding)
(c)         Accounting     involved     in     liquidation     of     companies,     Statement     of     Affairs  (including deficiency/surplus accounts) and Iiquidator’s statement of account of the winding up.
(d)        Financial Statements of Banking, Insurance and Electricity Companies

5.          Accounting for Special Transactions

Departmental and branch accounts including foreign branches Note :

Note: If   either old Accounting Standards (ASs), Announcements and Limited Revisions to ASs are withdrawn or new ASs,    Announcements and Limited Revisions to ASs are issued   by   the   Institute   of   Chartered   Accountants   of India   in   place   of   existing   ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such new developments in place of the existing ones with effect from the date to be notified by the Institute.

 

Paper 6: IPCC Audit Syllabus

Following numbered chapters are in the syllabus of IPCC Auditing subject.

1.       Auditing  Concepts  -

2.         Auditing and Assurance Standards – Overview, Standard-setting process, Role of International  Auditing and Assurance Standards Board and Auditing and Assurance Standards Board in India.

3.         Auditing  engagement  -  Audit  planning,  Audit  programme,  Control  of  quality  of  audit  work- Delegation and supervision of audit work.

4.          Documentation   -   Audit   working   papers,   Audit   files:       Permanent   and   current   audit   files, Ownership and custody of working papers.

5.            Audit evidence – Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit  evidence,  Methods  of  obtaining  audit  evidence,  Physical  verification,  Documentation, Direct   confirmation,   Re-computation,   Analytical   review   techniques,   Representation   by management.

6.          Internal  Control -  Elements  of   internal  control,  Review  and  documentation,  Evaluation  of internal  control  system,  Internal  control  questionnaire,  Internal  control  check  list,  Tests  of control, Application of concept of materiality and audit risk, Concept of internal audit.

7.         Internal   Control   and   Computerized   Environment,   Approaches   to   Auditing   in   Computerised Environment.

8.         Audit Sampling – Types of sampling, Test checking, Techniques of test checks.

9.         Analytical review procedures.

10.       Audit of payments  - General considerations, Wages, Capital expenditure, Other payments and expenses, Petty cash payments, Bank payments, Bank reconciliation.

11.       Audit of receipts – General considerations, Cash sales, Receipts from debtors, Other Receipts.

12.       Audit of Purchases – Vouching cash and credit purchases, Forward purchases, Purchase returns, Allowance received from suppliers.

13.       Audit of Sales  - Vouching of cash and credit sales, Goods on consignment, Sale on approval basis, Sale under hire-purchase agreement, Returnable containers, Various types of allowances given to customers, Sale returns.

14.       Audit of suppliers’ ledger and the debtors’ ledger – Self-balancing and the sectional balancing system,   Total   or   control   accounts,   Confirmatory   statements   from   credit   customers   and suppliers, Provision for bad and doubtful debts, Writing off of bad debts.

15.         Audit of impersonal ledger – Capital expenditure, deferred revenue expenditure and revenue expenditure,  Outstanding  expenses  and  income,  Repairs  and  renewals,  Distinction  between reserves and provisions,  Implications of change in the basis of accounting.

16.       Audit of assets and liabilities.

17.       Company Audit – Audit of Shares, Qualifications and Disqualifications of Auditors, Appointment of  auditors, Removal of auditors, Powers and duties  of  auditors,     Branch audit, Joint audit, Special audit, Reporting requirements under the Companies Act, 1956.

18.       Audit    Report  -    Qualifications,     Disclaimers,    Adverse     opinion,     Disclosures,     Reports     and certificates.

19.       Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels, Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies, cooperative societies, and insurance companies).

20.       Features     and     basic     principles     of     government     audit,     Local     bodies     and     not-for-profit organizations, Comptroller and Auditor General and its constitutional role.

Note:     Candidates   are   expected   to   have   working   knowledge   of   relevant      Auditing   and   Assurance Standards issued by the ICAI with reference to above-mentioned topics.

Paper 7: IT & SM Syllabus for IPCC

Chapter in IT & SM subjects for IPCC syllabus are displayed below.  IPCC syllabus for May 2014 inclusions are also given below. IPCC syllabus changes for IT from IPCC Nov 2014 exam which is also given below. You can get new materials of new IT chapters from our site too. Go to : >IPCC Study material for IT and all other subjects.

Section A: Information Technology (50 Marks) [Applicable up to May, 2014 Examination]

1.         Introduction to Computers

(a)        (Computer     hardware:     Classification     of     computers  -     personal     computer, workstation, servers  and super computers, Computer components  – CPU, input output devices, storage devices) *

(b)        (BUS, I/O CO processors, ports (serial, parallel, USB ports), expansion slots, add on  cards,  on  board  chips,  LAN  cards,  multimedia  cards,  cache  memory,  buffers, controllers and drivers) *

*   The Council has decided to exclude these topics effective from November, 2012 examination onwards.

So above topics are not applicable for May 2014 also.

(c)        Computer software
Systems  software  -  operating  system,  translators  (compilers,  interpreters  and assemblers), system utilities
General  purpose  software/  utilities   -  word  processor,  spread  sheet,  DBMS, scheduler / planner, internet browser and e-mail clients
Application software – financial accounting, payroll, inventory.
Specialised systems  – Enterprise Resource Planning  (ERP), artificial intelligence, expert systems, decision support systems – an overview

2.         Data Storage, Retrievals and Data Base Management Systems

(a)        Data and information concepts: bits, bytes, KB, MB, GB, TB
(b)        Data organization and access
(c)        DBMS models and classification:
(d)        Backup   and   recovery  -   backup   policy,   backup   schedules,   offsite   backups, recycling of backups, frequent checking of recovery of backup
(e)        Usage of system software like program library management systems and tape and disk management systems – features, functionalities, advantages
(f)        Data mining and data warehousing – an overview

3.         Computer Networks & Network Security

(a)        Networking concepts – need and scope, benefits
(b)        Local Area Networks – components of a LAN, advantages of LAN
(c)        Client server technology
(d)        Data centres: features and functions, primary delivery centre and disaster recovery site
(e)        Network security need; threats and vulnerabilities; security levels; techniques

4.         Internet and other technologies

(a)        Internet   and   world-wide   web,   intranets,   extranets,   applications   of   internet, internet protocols
(b)         E-commerce  – nature, types  (B2B, B2C, C2C), supply chain management, CRM, Electronic (Data Interchange (EDI))*, Electronic Fund Transfers (EFT), payment portal, e- commerce security;
(c)        Mobile commerce, bluetooth and Wi-Fi
5.         Flowcharts, Decision Tables.

 

Section A: Information Technology (50 Marks) Revised Syllabus – Applicable from November 2014 Examination onwards

To get latest IT study materials go to >IPCC Study material for IT and all other subjects

1.         Business Process Management & IT
Introduction to various Business processes – Accounting, Finances, Sale, Purchase etc.,

Business Process Automation – Benefits & Risks, Approach to mapping systems : Entity

Diagrams, Data Flow Diagrams, Systems Flow diagrams, Decision trees/tables,   Accounting systems vs. Value chain automation,   Information as a business asset, Impact of IT on business processes, Business Risks of failure of IT, Business Process Re-engineering

 

2.         Information Systems and IT Fundamentals

Understand importance of IT in business and relevance to Audit with case studies, Understand working of computers and networks in business process automation from business information  perspective, Concepts of Computing (Definition provided by ACM/IEEE and overview of  related terminologies), Overview of IS Layers – Applications, DBMS, systems software,  hardware, networks & links and people, Overview of Information Systems life cycle and key phases, Computing Technologies & Hardware – Servers, end points, popular computing architectures, emerging computing architectures & delivery models – example: SaaS, Cloud Computing,   Mobile computing,   etc., Example: Overview of latest devices/technologies – i5,
Bluetooth, Tablet, Wi-Fi, Android, Touchpad, iPad, iPod, Laptop, Notebook,   Smartphone,  Ultra- Mobile PC etc.)

3.        Telecommunication and Networks

>Fundamentals of telecommunication, Components and functions of Telecommunication
>Systems, Data networks – types of architecture, LAN, WAN, Wireless, private and public networks etc., Overview of computing architectures – centralised, de-centralised, mainframe, client-server, thin-thick client etc., Network Fundamentals – Components, Standards and protocols, Network risks & controls – VPN, Encryption, Secure protocols,
>Network administration and management – concepts and issues, How information systems are facilitated through telecommunications, How Internet works, Internet architecture, key concepts, risks and controls, e-Commerce and M-commerce technologies

4. Business Information Systems

Information Systems and their role in businesses, IT as a business enabler & driver – ERP, Core Banking System, CRM, SCM, HRMS, Payment Mechanisms, The relationship between organisations, information systems and business processes, Accounting Information Systems and linkages to Operational systems, Business Reporting, MIS & IT, Organisation Roles & responsibilities and table or authorities, importance of access controls, privilege controls, Specialised systems – MIS, DSS, Business Intelligence, Expert Systems, Artificial Intelligence, Knowledge Management systems etc.

5.   Business process automation through Application software

Business Applications – overview and types, Business Process Automation, relevant controls and information systems, Information Processing & Delivery channels and their role in Information Systems, Key types of Application Controls and their need, Emerging concepts – Virtualisation, Grid Computing, Cloud delivery model.

 

Section B: Strategic Management (50 marks)

CA IPCC syllabus for SM subject includes following chapters.

1.         Business Environment
General environment – demographic, socio-cultural, macro-economic, legal/political, technological, and global; competitive environment.

2.         Business Policy and Strategic Management
Meaning and nature; strategic management imperative; vision, mission and objectives; strategic levels in organisations.

3.         Strategic Analyses
Situational analysis – SWOT analysis, TOWS matrix, portfolio analysis – BCG matrix.

4.         Strategic Planning
Meaning, stages, alternatives, strategy formulation.

5.         Formulation of Functional Strategy
Marketing strategy, financial strategy, production strategy, logistics strategy, human resource strategy.

6.         Strategy Implementation and Control
Organisational  structures;  establishing  strategic  business  units;  establishing  profit  centers  by business,   product   or   service,   market   segment   or   customer;   leadership   and   behavioural challenges.

7.         Reaching Strategic Edge
Business process re-engineering, benchmarking, total quality management, six sigma, contemporary strategic issues.

 

So, all of the above mentioned chapters and subjects, you will have to face in IPCC. Any updates and changes in IPCC syllabus will be updated on our site.

So, stay tuned with CAcracker to get updated about IPCC Syllabus changes for upcoming IPCC exams like May 2014 and November 2014.

Filed in: CACA IPCC / Intermediate
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Comments (17)

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  1. mohd israfil khan says:

    Can a bbm student give ipcc exam directly……..

  2. partha says:

    can a graduate (commerce) student join ipcc directly?

  3. prasad bhandarkar says:

    Respected Sir/Madam,
    I passed cpt in jan 2014 and I want to give ipcc exam in may 2015 and I also want to do registration for ipcc in february 2014 month. can I get revised syllabus study material of taxation & I.T. and study material relevant for may 2015 exam.
    Please give your valuable suggestion.

  4. prasad bhandarkar says:

    Respected Sir/Madam,
    I passed cpt in jan 2014 and I want to give ipcc exam in may 2015 and I also want to do registration for ipcc in february 2014 . can I get revised syllabus study material of taxation & I.T. and study material relevant for may 2015 exam.
    Please give your valuable suggestion.

  5. zeny says:

    Please let me the know the gmcs 1 dates at ahemdabad. I want to apply online for gmcs but i cant see the upcoming batches.

  6. veena says:

    how and where can i buy changed study materials for november 2014 exam

  7. ratul sarkar says:

    Will Cost FM, Audit, Accounts, Advanced Accounts syllabus also be revised for November 2014??

  8. keerthana krishnamurthy says:

    whether there is any changes for nov 2014 exam in accounting provisions in group 1, advanced accounts provisions and company audit I & II in auditing regarding the changes in companies bill passed???

  9. Naveen Saya says:

    are there any changes in syllabus regarding Business law , auditing and ITSM for this november 2014 attempt?

  10. venu gopal says:

    you can bought any study materials in institute only.

  11. NARENDER THAKUR says:

    SIR I HAVE PASSED MY B.COM WITH 55%MARKS . I WANT TO KNOW THAT AM I ELIGIBLE FOR C.A.(IPCC). CAN I DO C.A. PLEASE TELL ME SIR.

  12. aezaz chauhan says:

    Dear Sir/Madam,
    I HAVE PASSED MY B.COM WITH 59.66%MARKS . I WANT TO KNOW THAT AM I ELIGIBLE FOR IPCC.

  13. Aashish says:

    Hello Sir,

    I want to know exact changes in the syllabus of each subject for NOV14 exam.

    I want to know the changes in detail in every subject. So that i can start preparing accordingly.

    please help me.

    Thank you.

  14. BALAJIREDDY says:

    I want to know the changes in Group 2 for nov 2014 attempt
    please help me sir

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