CS Professional study guide
Every chapter of all four papers, broken into 1488 topics. Each topic shows the concept, a step-by-step way to solve questions, the quickest method for the exam, the mistakes students make and worked examples.
Paper 1: Environmental, Social and Governance (ESG) - Principles and Practice
Subjective, written · 19 chaptersBusiness Ethics, Code of Conduct and Anti-Bribery
- Business Ethics: Concept and Principles
- Code of Conduct and Ethics Framework
- Bribery and Corruption: Concepts and Impact
- Prevention of Corruption Act, 1988: Overview
- Section 9: Bribing a Public Servant by a Commercial Organisation
- Adequate Procedures Defence and Compliance Programme
- Global Anti-Bribery Laws and Standards
Green Initiatives
- Concept of Green Initiatives and Sustainability
- Global Frameworks and Climate Agreements
- Indian Legal and Policy Framework for Environment
- Energy Efficiency and Renewable Energy
- Carbon Footprint, Carbon Credits and Net Zero
- Waste, Water and Circular Economy Practices
- Green Finance, Green Bonds and Reporting
- Role of Company Secretary in Green Initiatives
Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting
- Evolution of Sustainability Reporting
- Integrated Reporting Framework (IIRC)
- Six Capitals and Value Creation Model
- Global Reporting Initiative (GRI) Standards Structure
- GRI Reporting Principles and Materiality
- Business Responsibility and Sustainability Reporting (BRSR)
- BRSR Core and Value Chain Assurance
- BRSR versus BRR, GRI and Integrated Reporting
Paper 2: Drafting, Pleadings and Appearances
Subjective, written · 14 chaptersLaws relating to Drafting and Conveyancing
- Basics of Drafting and Conveyancing
- Indian Stamp Act, 1899: Stamp Duty and Instruments
- Adjudication, Impounding and Penalties for Unstamped Documents
- Registration Act, 1908: Compulsory and Optional Registration
- Effect of Registration and Non-Registration
- Transfer of Property Act, 1882: Transfers and Modes
Drafting of Agreements, Deeds and Documents
- Essentials of a Valid Agreement and Contract
- Structure and Parts of a Deed or Agreement
- Drafting Mortgage Deeds and Mortgage by Deposit of Title-Deeds
- Registration of Documents and Effect Against Oral Agreements
- Stamp Duty on Agreements, Deeds and Instruments
- Rights to Inspection and Production of Documents
Applications, Petitions and Appeals under Companies Act, 2013
- Drafting of Applications under the Companies Act, 2013
- Drafting of Petitions before the National Company Law Tribunal
- Fees on Applications and Conditions of Approval (Section 459)
- Applications to Central Government and Regional Director
- Appeals to NCLAT and the Supreme Court
- Appeals from Orders Made Before Commencement (Section 303)
Appearance before other Regulatory and Quasi-judicial Authorities
- Appearance before NCLT under the Insolvency and Bankruptcy Code
- Duties of Resolution Professional under Section 25 of IBC
- Appearance before the Competition Commission under Section 35
- Competition Act Proceedings and Practice before the CCI
- Complaints under the Consumer Protection Act, 2019
- Central Consumer Protection Authority and Regulatory Powers
Paper 3: Compliance Management, Audit and Due Diligence
Subjective, written · 16 chaptersLegal Framework Governing Company Secretaries
- Company Secretaries Act, 1980: Overview and Definitions
- Institute of Company Secretaries of India: Constitution and Functions
- Membership and Members Known as Company Secretaries
- Council of the Institute and Its Committees
- Certificate of Practice and Company Secretary in Practice
- Professional Misconduct and Disciplinary Mechanism
- Penalties, Offences and Miscellaneous Provisions
Audit Principles and Techniques
- Introduction to Auditing: Meaning, Objectives and Types
- Basic Principles Governing an Audit
- Audit Planning, Strategy and Programme
- Audit Evidence and Documentation
- Audit Techniques: Vouching, Verification, Sampling and Testing
- Risk Assessment and Internal Control
- Audit Reporting, Fraud and Auditor Responsibilities
Secretarial Audit
- Secretarial Audit: Meaning, Scope and Objectives
- Applicability of Secretarial Audit under Section 204
- Appointment and Duties of Secretarial Auditor
- Secretarial Audit Report and Form MR-3
- Secretarial Audit Process, Planning and Checklist
- Functions of Company Secretary under Section 205
- Secretarial Standards and Penalties for Non-compliance
Paper 4.1: CSR and Social Governance
Subjective, written · 16 chaptersContribution of Non-Corporate Entities in Social Governance
- Concept of Non-Corporate Entities in Social Governance
- Government and Public Sector Role in Social Governance
- Civil Society, NGOs and Voluntary Organisations
- Self-Help Groups, Cooperatives and Community Institutions
- Social Entrepreneurship, Philanthropy and Foundations
- Partnerships, Accountability and Transparency of Non-Corporate Entities
Societies and Trusts
- Meaning and Essentials of a Trust
- Creation of Trusts and Who May Create
- Trustees: Appointment, Duties and Liabilities
- Rights and Powers of Trustees
- Rights and Liabilities of Beneficiaries
- Vacating Trusteeship and Extinction of Trusts
- Certain Obligations in the Nature of Trusts
- Public Charitable Trusts and Societies Compared
Financial and Non-financial Reporting of Different Non-Corporate Entities
- Non-Corporate Entities: Meaning and Types
- Legal Framework for Accounts of Trusts and Societies
- ICAI Guidance on Accounting for Not-for-Profit Organisations
- Financial Statements: Receipts and Payments, Income and Expenditure
- Non-financial Reporting and Impact Disclosure
- Audit, Transparency and Accountability of Non-Corporate Entities
Paper 4.2: Internal and Forensic Audit
Subjective, written · 15 chaptersInternal Audit of Specific Functions
- Internal Audit of Procurement and Purchase
- Internal Audit of Inventory and Stores
- Internal Audit of Sales and Marketing
- Internal Audit of Human Resources and Payroll
- Internal Audit of Fixed Assets and Capital Expenditure
- Internal Audit of Treasury, Finance and Banking
- Internal Audit of IT and Information Systems
- Internal Audit of Production, Compliance and Other Functions
Special Points relating to Internal Audit in various Entities
- Internal Audit in Banking Companies
- Internal Audit in Insurance Companies
- Internal Audit in Non-Banking Financial Companies
- Internal Audit in Manufacturing and Trading Entities
- Internal Audit in Service Sector Entities
- Internal Audit in Government and Non-Profit Entities
- Internal Audit of Partnership Firms, LLPs and Small Entities
Reporting under Internal Audit
- Internal Audit Reporting: Meaning and Importance
- Characteristics of a Good Internal Audit Report
- Types and Forms of Internal Audit Reports
- Contents and Structure of an Internal Audit Report
- Report Preparation, Review and Communication
- Follow-up and Reporting to the Audit Committee
- Standards and Legal Requirements on Reporting
Forensic Audit: Laws and Regulations
- Overview of Legal Framework for Forensic Audit in India
- Prevention of Money-Laundering Act, 2002: Offence and Key Concepts
- PMLA Obligations of Reporting Entities and FIU-IND
- Inter-ministerial Co-ordination Committee under the Companies Act, 2013
- Serious Fraud Investigation Office (SFIO)
- Fraud under the Companies Act, 2013 and Auditor's Duty
- Override and Interplay with Other Laws
Paper 4.3: Intellectual Property Rights - Law and Practice
Subjective, written · 15 chaptersBiological Diversity
- Biological Diversity Act 2002: Objectives and Definitions
- National Biodiversity Authority: Constitution and Functions
- State Biodiversity Boards and Biodiversity Management Committees
- Regulation of Access to Biological Resources and Knowledge
- Benefit Sharing and Intellectual Property Rights
- Conservation Measures: Heritage Sites, Threatened Species and Section 36B
- Finance, Offences, Penalties and Appeals
Paper 4.4: Artificial Intelligence, Data Analytics and Cyber Security - Laws and Practice
Subjective, written · 15 chaptersCyber Security
- Introduction to Cyber Security
- Cyber Threats and Types of Cyber Attacks
- Cyber Security Framework and Standards
- Information Technology Act, 2000 and Cyber Offences
- Cyber Security Governance, CERT-In and Regulatory Requirements
- Cyber Security Risk Management and Incident Response
- Cyber Forensics and Digital Evidence
Cyber Crimes and Investigation Procedures
- Cyber Crimes: Meaning, Types and Classification
- Offences and Penalties under the IT Act, 2000
- Security Procedures and Practices (Section 16)
- CERT-In: National Agency for Incident Response (Section 70B)
- Investigation Procedure for Cyber Crimes
- Report of Investigation by Subordinate Police Officer (Section 188 BNSS)
Regulatory Framework on AI, Cyber Security and Cyberspace
- Overview of AI Regulation and Cyberspace Governance in India
- Information Technology Act, 2000: Key Definitions and Scope
- Section 69B: Monitoring and Collecting Traffic Data for Cyber Security
- Section 66F: Punishment for Cyber Terrorism
- Cyber Offences, Penalties and Adjudication under the IT Act
- Cyber Security Framework and Institutions in India
Data Analytics and Law
- Introduction to Data Analytics and Big Data
- Legal Framework for Data Analytics in India
- Section 43A: Compensation for Failure to Protect Data
- Reasonable Security Practices and Sensitive Personal Data Rules
- Section 69B: Monitoring and Collection of Traffic Data
- Privacy, Data Protection and Ethical Issues in Analytics
Paper 4.5: Advanced Direct Tax Laws and Practice
Subjective, written · 8 chaptersComputation of Total Income, Tax Liability and Filing of Returns of various Entities excluding Companies
- Computation of Total Income of Individuals and HUF
- Deductions Allowed on Actual Payment Basis
- Taxation of Firms, LLPs and Association of Persons
- Taxation of Trusts, Charitable and Religious Institutions
- Special Entities: Cooperative Societies, Local Authorities and Others
- Alternate Minimum Tax and Tax Liability Rules
- Advance Tax, TDS Credit and Interest
- Filing of Returns by Various Entities
Income Tax Implication on Specified Transactions
- Tax Implications of Specified Transactions Overview
- Rules Under Section 533 and Delegated Legislation
- Transfer of Capital Assets and Capital Gains Treatment
- Business Reorganisation: Amalgamation, Demerger and Slump Sale
- Taxation of Share Transactions, Buyback and Dividends
- Transactions with Related Parties and Deemed Income
Transfer Pricing and General Anti Avoidance Rules (GAAR)
- Transfer Pricing: Meaning and Scope
- Associated Enterprises and International Transactions
- Methods of Determining Arm's Length Price
- Documentation, Reports and Compliance
- Advance Pricing Agreement, Safe Harbour and Secondary Adjustment
- GAAR: Applicability and Impermissible Avoidance Arrangement
- GAAR Procedure, Consequences and Safeguards
Double Taxation Avoidance Agreement (DTAA)
- Double Taxation: Meaning, Causes and Relief Methods
- Agreements with Foreign Countries under Section 159
- Adoption of Agreements between Specified Associations
- Interaction of DTAA with Domestic Law and Beneficial Provisions
- Model Conventions: OECD and UN and Treaty Interpretation
- Residence, Permanent Establishment and Tie-Breaker Rules
- Taxation of Income under Treaty Articles
- Mutual Agreement Procedure, Exchange of Information and Anti-Avoidance
Paper 4.6: IFSCA - Regulations, Listing and Compliances
Subjective, written · 10 chaptersFund Management Services
- Fund Management in IFSC: Overview and Framework
- Authorisation and Registration of Fund Management Entities
- Key Managerial Personnel and Compliance Officer Requirements
- Restricted and Retail Schemes and Venture Capital Schemes
- Investment Conditions, Restrictions and Valuation
- Ongoing Obligations, Reporting and Compliance
Paper 5: Strategic Management and Corporate Finance
Subjective, written · 18 chaptersSources of Corporate Funding
- Capital Structure and Financial Planning
- Equity Share Capital and Preference Shares
- Debt Instruments: Debentures and Term Loans
- Hybrid and Convertible Instruments
- Short-Term and Working Capital Finance
- Venture Capital, Private Equity and Start-up Funding
- Lease Financing, Hire Purchase and Securitisation
- Global and Public Market Funding Routes
Raising of Funds from Equity and Procedural Aspects - Public Funding
- Equity Share Capital and Sources of Equity Funding
- Eligibility and Pre-Issue Requirements for Public Issue
- Articles of Association and Public Issue Provisions
- Initial Public Offer Process and Offer Document
- Pricing: Fixed Price and Book Building
- Allotment, Listing and Post-Issue Compliances
- Further Public Offer, Rights Issue and Other Equity Routes
- Role of Intermediaries and Regulators
Infrastructure Investment Trusts
- Introduction to InvITs and Infrastructure Sector
- SEBI InvIT Regulations 2014: Registration and Eligibility
- Parties to an InvIT and Their Responsibilities
- Public and Private InvITs: Offer, Listing and Unitholders
- Investment Conditions, Asset Holding and Borrowing Limits
- Valuation, Distribution, Disclosures and Related Party Transactions
Raising of Funds from Debt and Procedural Aspects
- Debt Instruments and Sources of Debt Finance
- Articles of Association and Authority to Borrow
- Issue of Debentures: Procedure and Compliance
- Public Issue and Listing of Non-Convertible Securities
- Creation and Registration of Charges
- Deposits and Loans: Acceptance and Inter-Corporate Dealings
- Restructuring Debt and Remedies of Lenders
Foreign Funding - Institutions
- Foreign Exchange Management Act (FEMA) Basics
- Foreign Direct Investment (FDI) Policy and Routes
- Foreign Portfolio Investment (FPI)
- External Commercial Borrowings (ECB)
- Depository Receipts: ADR, GDR and IDR
- Foreign Currency Convertible Bonds (FCCB)
- International Financial Institutions and Agencies
- Overseas Investment and Offshore Funding Avenues
Foreign Funding - Instruments, Laws and Procedures
- Foreign Funding: Overview and Regulatory Framework
- Foreign Direct Investment (FDI) Policy and Routes
- External Commercial Borrowings (ECB)
- Depository Receipts: ADRs and GDRs
- Foreign Currency Convertible Bonds and FCEBs
- Foreign Portfolio Investment and Masala Bonds
- Foreign Companies under the Companies Act, 2013
- Prospectus and Compliance for Overseas Issues
Paper 6: Corporate Restructuring, Valuation and Insolvency
Subjective, written · 26 chaptersDocumentation - Merger and Amalgamation
- Documentation Framework for Mergers and Amalgamations
- Preliminary Documents: MOU, Due Diligence and Valuation Report
- Scheme of Amalgamation: Contents and Drafting
- Board and Shareholder Approvals and Notices
- Tribunal Petitions, Affidavits and Orders
- Section 240: Liability of Officers for Pre-Merger Offences
Accounting in Corporate Restructuring: Concept and Accounting Treatment
- Accounting for Corporate Restructuring: Overview
- Ind AS 103 Business Combinations
- Common Control Business Combinations (Appendix C)
- AS 14 Amalgamation: Purchase vs Pooling Method
- Accounting Entries and Illustrations on Amalgamation
- Accounting for Demerger and Reconstruction
- Accounting for Slump Sale and Asset Sale
Cross Border Mergers
- Cross Border Mergers: Meaning and Concept
- Section 234 of Companies Act, 2013
- Companies (Compromises, Arrangements and Amalgamations) Rules: Rule 25A
- RBI Approval and FEMA Cross Border Merger Regulations
- Valuation, Consideration and Tax Aspects of Cross Border Mergers
- Global Practices and Case Studies of Cross Border Mergers
Valuation of Business and Assets for Corporate Restructuring
- Concept and Need for Business Valuation
- Valuation Approaches: Asset, Income and Market
- Discounted Cash Flow Method
- Relative Valuation and Market Multiples
- Net Asset Value and Other Asset-Based Methods
- Valuation of Intangible Assets and Intellectual Property
- Valuation Standards, Registered Valuers and Regulatory Framework
- Valuation in Mergers, Demergers and Share Exchange Ratio
Role, Functions and Duties of IP, IRP and RP
- Insolvency Professionals: Registration and Regulation
- Functions and Obligations of Insolvency Professionals
- Interim Resolution Professional: Appointment and Duties
- Resolution Professional: Appointment, Powers and Duties
- Liquidator and Bankruptcy Trustee: Roles and Duties
- Standard of Conduct and Code of Conduct for IPs
Cross Border Insolvency
- Introduction to Cross Border Insolvency
- Cross Border Insolvency under IBC, 2016 (Sections 234 and 235)
- UNCITRAL Model Law on Cross Border Insolvency
- Insolvency Law Committee Report and Proposed Framework for India
- Role of Insolvency Professionals in Cross Border Cases
- Cooperation, Recognition and Landmark Cases
Debt Recovery and SARFAESI
- Debt Recovery Tribunals under the RDB Act, 1993
- DRT Procedure: Application, Recovery Certificate and Recovery Officer
- Appeals under the RDB Act: Appellate Tribunal and Pre-deposit
- SARFAESI Act: Securitisation and Asset Reconstruction Companies
- Enforcement of Security Interest and Section 13 Notice
- Appeals, Central Registry and Miscellaneous SARFAESI Provisions
Winding-up by Tribunal under the Companies Act, 2013
- Modes of Winding Up and Tribunal Jurisdiction
- Grounds for Winding Up by Tribunal
- Petition for Winding Up and Who Can File
- Winding-up Order and Its Consequences
- Company Liquidator and Committee of Inspection
- Statement of Affairs, Reports and Realisation of Assets
- Preferential Payments, Insolvency Rules and Priority of Debts
- Offences, Dissolution and Closure of Winding Up
Strike Off and Restoration of Name of the Company and LLP
- Strike Off of Company Name under Section 248
- Procedure and Conditions for Voluntary Strike Off
- Effect of Strike Off and Liability of Directors
- Restoration of Company Name by NCLT under Section 252
- Strike Off and Restoration for Limited Liability Partnerships
- Strike Off of Producer Company under Section 378ZP
Paper 7.1: Arbitration, Mediation and Conciliation
Subjective, written · 16 chaptersArbitral Proceedings, Pleadings and Evidence
- Equal Treatment and Conduct of Arbitral Proceedings
- Commencement, Place and Language of Arbitration
- Statement of Claim and Defence (Pleadings)
- Hearings, Written Proceedings and Default of a Party
- Experts, Court Assistance and Evidence
- Interim Measures and Settlement during Proceedings
- Admissibility of Evidence in Other Proceedings
Conceptual Framework of International Commercial Arbitration
- Meaning and Features of International Commercial Arbitration
- Institutional vs Ad Hoc International Arbitration
- Arbitration Agreement and Seat of Arbitration in International Disputes
- Rules Applicable to Substance of Dispute (Section 28)
- Governing Laws and Conflict of Laws in International Arbitration
- Appointment of Arbitrators and Tribunal Procedure in International Arbitration
International Law of Arbitration
- International Commercial Arbitration: Meaning and Scope
- Rules Applicable to Substance of Dispute (Section 28)
- Seat, Venue and Governing Law in Arbitration
- Enforcement of Foreign Awards under New York Convention
- Foreign Awards under the Geneva Convention
- UNCITRAL Model Law and International Arbitration Institutions
Conciliation Proceedings and International Perspective of Conciliation
- Commencement of Conciliation Proceedings
- Termination of Conciliation Proceedings
- Resort to Arbitral or Judicial Proceedings
- Role of Conciliator in Other Proceedings
- Admissibility of Evidence in Other Proceedings
- Effect of Proceedings Commenced Before 23 October 2015
- International Perspective of Conciliation
Mediation: An Introduction and its Process along with Rules
- Introduction to Mediation and Key Definitions
- Pre-Litigation Mediation and Mediation Agreement
- Conduct of Mediation Process (Section 15)
- Mediators, Confidentiality and Mediated Settlement Agreement
- Mediation Service Providers and Mediation Council of India
- Online Mediation (Section 30)
- Rules, Rule-Making Power and Transitory Provisions
International and Emerging Aspects under Mediation Law
- International Mediation under the Mediation Act, 2023
- Enforcement of Mediated Settlement Agreements
- Time-limit for Completion of Mediation (Section 18)
- Mediation Council of India: Duties and Functions (Section 38)
- Overriding Effect of the Mediation Act (Section 55)
- Emerging Trends: Online Mediation and Community Mediation
Paper 7.2: Goods and Services Tax (GST) and Corporate Tax Planning
Subjective, written · 14 chaptersSupply under GST
- Meaning and Scope of Supply under Section 7
- Schedule I, II and III: Deemed Supply, Goods or Services, Neither
- Composite and Mixed Supply
- Levy and Collection of Tax under Section 9
- Composition Levy
- Time of Supply of Goods under Section 12
- Time of Supply of Services and Change in Rate of Tax
- Value of Taxable Supply under Section 15
Input Tax Credit and Computation of GST Liability
- Eligibility and Conditions for Taking Input Tax Credit
- Availment of Input Tax Credit under Section 41
- Communication of Details of Inward Supplies and ITC
- Blocked Credits and Apportionment of Credit
- Utilisation of ITC and Order of Set-off under Section 49A
- Special Cases: Transitions, Transfers and Distribution of Credit
- Computation of GST Liability and Payment of Tax
Corporate Tax Planning
- Concept of Tax Planning, Avoidance and Evasion
- Residential Status and Tax Incidence of Companies
- Tax Planning for Setting Up a New Business
- Tax Planning for Financial Management Decisions
- Tax Planning for Specific Managerial Decisions
- Deductions for Donations to Funds and Charitable Institutions
- Tax Planning for Amalgamation, Demerger and Business Reorganisation
- Minimum Alternate Tax and Corporate Tax Rate Options
Paper 7.3: Labour Laws and Practice
Subjective, written · 8 chaptersLaw of Welfare and Working Condition
- OSH Code 2020: Scope, Definitions and Authorities
- Registration of Establishments and Duties of Employers
- Health, Safety and Welfare Provisions
- Working Hours, Leave and Women Employees
- Contract Labour and Inter-State Migrant Workers
- Special Provisions for Factories, Mines, Docks, Beedi and Building Workers
- Social Security Fund and Welfare Funding
- Offences, Penalties and Compounding
Law of Industrial Relations
- Industrial Relations Code 2020: Overview and Definitions
- Bi-partite Forums: Works Committee and Grievance Redressal
- Trade Unions: Registration, Recognition and Rights
- Standing Orders and Conditions of Employment
- Industrial Dispute Resolution: Conciliation, Tribunals and Arbitration
- Strikes, Lock-outs and Unfair Labour Practices
- Lay-off, Retrenchment, Closure and Re-skilling Fund
- Offences, Penalties and Miscellaneous Provisions
Law of Wages
- Code on Wages 2019: Overview and Definitions
- Minimum Wages and Fixation of Floor Wage
- Payment of Wages: Time, Mode and Wage Period
- Deductions from Wages (Section 18)
- Bonus Provisions under the Code on Wages
- Equal Remuneration and Non-Discrimination
- Authorities, Claims, Inspector-cum-Facilitator and Appeals
- Offences, Penalties and Compounding
Social Security Legislations
- Code on Social Security, 2020: Overview and Definitions
- Social Security Organisations and Their Procedures
- Employees' Provident Fund and Pension Schemes
- Employees' State Insurance and Medical Benefits
- Gratuity and Maternity Benefit
- Employee Compensation and Social Security Fund
- Registration, Contributions, Inspection and Penalties
Paper 7.4: Banking and Insurance - Laws and Practice
Subjective, written · 24 chaptersOverview of Indian Banking System
- Evolution and Structure of Indian Banking System
- Reserve Bank of India: Constitution and Functions
- Banking Regulation Act, 1949: Scope and Business of Banks
- Regulation of Management and Public Servant Status
- RBI Regulation of Non-Banking Financial Companies
- Supervision, Inspection and Resolution of Banks
Regulatory Framework of Banks
- Structure of Indian Banking and Regulators
- Reserve Bank of India Act, 1934: Constitution and Functions
- Monetary Policy and Credit Control Powers of RBI
- Scheduled Banks and Reserve Requirements
- Joint Mechanism under Section 45Y
- Regulation of Non-Banking Financial Institutions
- Penalties and Offences under the RBI Act
Control over Organization of Banks
- Licensing of Banking Companies under Section 22
- Paid-up Capital, Reserves and Subscribed Capital Requirements
- Restrictions on Voting Rights, Shareholding and Management
- Board of Directors and Management of Banking Companies
- Prohibited Businesses and Restrictions on Banking Operations
- Amalgamation, Reconstruction and Winding Up of Banks
- Application of the Act to State Bank of India and Notified Banks (Section 51)
Digital Banking
- Digital Banking: Concept, Channels and Products
- Legal Recognition of Electronic Records and Signatures
- Digital Signature Certificates: Issuance and Representations
- Acceptance of Digital Signature Certificate
- Suspension and Revocation of Digital Signature Certificate
- Cyber Offences, Penalties and Data Protection in Banking
Regulatory Framework in Insurance
- Evolution of Insurance Regulation in India
- IRDA Act, 1999: Constitution and Powers of the Authority
- Transfer of Assets and Liabilities from the Interim Authority
- Controller of Insurance and Role of the Central Government
- Registration and Conduct of Insurance Business
- Rural and Social Sector Obligations
- Regulations, Offences and Penalties under the Acts
Paper 7.5: Insolvency and Bankruptcy - Law and Practice
Subjective, written · 16 chaptersLiquidation of Corporate Person
- Liquidation Under IBC: Overview and Grounds
- Voluntary Liquidation of Corporate Persons (Section 59)
- Liquidator: Appointment, Powers and Duties
- Liquidation Estate and Asset Realisation
- Claims, Admission and Waterfall Distribution
- Avoidance Transactions and Fraudulent Trading
- Dissolution of Corporate Person and Final Report
Cross Border Insolvency (Elective 7.5)
- Introduction to Cross Border Insolvency
- Cross Border Insolvency under IBC 2016 (Sections 234 and 235)
- UNCITRAL Model Law on Cross Border Insolvency
- Recognition and Relief under the Model Law
- Insolvency Law Committee Report and Proposed Framework for India
- Cross Border Insolvency Cases and Concurrent Proceedings