CA Final Chapter Wise Weightage 2025

Maximize your CA Final exam scores with our CA Final chapter-wise weightage guide. Understand the importance of each topic, focus on high-scoring areas, and create a strategic study plan to achieve success.

The Chartered Accountancy (CA) Final exam is the highest level of achievement for aspiring chartered accountants. It's an accurate test of knowledge, skills, and expertise that demands strong preparation and strategic planning. To do well in this exam, it's essential to understand the significance of chapter-wise weightage. In this article, we'll explore the CA Final chapter-wise weightage for the 2025 exam and provide valuable insights to help you master the syllabus.

The Institute of Chartered Accountants of India (ICAI) releases the chapter-wise weightage for each paper, which helps to inform candidates of the exam's requirements. By analyzing the weightage, you can identify the high-scoring areas, prioritize your study plan, and concentrate on the most critical chapters.

According to the new scheme, the CA final exam is divided into two groups; each has 3 papers. To qualify for this exam, students need to make their strategies according to high-weightage chapters, which helps to make your CA journey smooth and hassle-free. 

CA Final Chapter-Wise Weightage 2025

As we know, the CA Final exam has a total of 6 papers, which are divided into two groups each covering 3 papers. Below we share the one-to-one chapter-wise details of every paper.

Paper 1: Financial Reporting (Objective 100 Marks)

  • To develop practical expertise in Indian Accounting Standards (Ind AS), it's important to acquire the ability to integrate and solve problems in real-world scenarios. This involves determining the appropriate accounting treatment and formulating suitable accounting policies, enabling you to make informed decisions in complex practical situations.
  • Develop the expertise to identify and apply the disclosure requirements outlined in Indian Accounting Standards (Ind AS), ensuring accurate and transparent preparation and presentation of financial statements.
  • To acquire the skills to prepare comprehensive financial statements for group entities, including subsidiaries, associates, and joint arrangements, by Indian Accounting Standards (Ind AS).

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Contents Sections Weightage
1. Introduction to General Purpose Financial Statements as per Indian Accounting Standard (Ind AS)    
Statutory provisions: Applicability criteria I 10%-15%
Division II of Schedule III to the Companies Act, 2013 and Guidance Note thereupon    
2. Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)    
3. Application of Ind AS concerning General Purpose Financial Statements    
(i) Ind AS on Presentation of Items in the Financial Statements    
Ind AS 1 “Presentation of Financial Statements”    
Ind AS 34, “Interim Financial Reporting”    
Ind AS 7 “Statement of Cash Flows”    
(ii) Ind AS on Measurement based on Accounting Policies    
Ind AS 8: “Accounting Policies, Changes in Accounting Estimates and Errors”    
Ind AS 10: “Events after the Reporting Period”    
Ind AS 113 “Fair Value Measurement”    
(iii) Ind AS on Income Statement II 5%-10%
Ind AS 115* “Revenue from Contracts with the Customers”    
(iv) Ind AS on Assets and Liabilities of the Financial Statements III 15%-25%
Ind AS 2 “Inventories”    
Ind AS 16 “Property, Plant and Equipment”    
Ind AS 116* “Leases”    
Ind AS 23 “Borrowing Costs”    
Ind AS 36, “Impairment of Assets”    
Ind AS 38 “Intangible Assets”    
Ind AS 40 “Investment Property”    
Ind AS 105, “Non-current Assets Held for Sale and Discontinued Operations”    
Ind AS 19 “Employee Benefits”    
Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”    
(v) Ind AS on Items impacting the Financial Statements IV 15%-20%
Ind AS 12* “Income Taxes”    
Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”    
(vi) Ind AS on Disclosures in the Financial Statements    
Ind AS 24 “Related Party Disclosures”    
Ind AS 33 “Earnings per Share”    
Ind AS 108 “Operating Segments”    
(vii) Other Ind AS    
Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”    
Ind AS 102 "Share-Based Payment”    
Ind AS 41 “Agriculture”    
(viii) Ind AS on Financial Instruments (it includes Ind AS 32, Ind AS 109, Ind AS 107) V 10%-15%
Financial Instruments: Scope and Definitions    
Classification and Measurement of Financial Assets and Financial Liabilities    
Financial Instruments: Equity and Financial Liabilities    
Derivatives and Embedded Derivatives    
Recognition and Derecognition of Financial Instruments    
Hedge Accounting    
Disclosures    
4. Ind AS on Group Accounting    
(i) Business Combinations (Ind AS 103) VI 10%-20%
(ii) Consolidated and Separate Financial Statements (it includes Ind AS 110, Ind AS 111, Ind AS 27, Ind AS 28, Ind AS 112)    
5. First-time adoption of Indian Accounting Standards (Ind AS 101) VII 5%-10%
6. Analysis of financial statements (as per Ind AS)    
7. Ethics with Accounting Concepts    
Identify and explain the key ethical issues    
8. Technology and Accounting VIII 5%-10%
Evolution of Accounting in the technological environment    

Paper 2: Advanced Financial Management (Objective 100 Marks)

Obtain the expertise to apply financial management theories and techniques in making informed, strategic decisions that drive business growth and success.

Contents Section Weightage
(1) Financial Policy and Corporate Strategy 
(i) Advanced role of CFO in various matters, including Value Creation 
(ii) Strategic decision-making framework 
(ii) Interface of Financial Policy and strategic management 
(iii) Balancing financial goals vis-à-vis sustainable growth.		 I 8%–15
(2) Risk Management 
(i) Identification of types of Risk faced by an organization (ii) Evaluation of Financial Risks 
(iii) Value at Risk (VAR) 
(iv) Evaluation of appropriate methods for the identification and management of financial risk.		 I 8%–15
(3) Advanced Capital Budgeting Decisions 
(i) Current trends in Capital Budgeting 
♦ Impact of Inflation on Capital Budgeting Decisions. 
♦ Impact of change in technology on Capital Budgeting 
♦ Impact of change in Government Policies on Capital Budgeting 
(ii) Dealing with Risk in Investment Decisions 
(iii) Internal and External Factors affecting capital budgeting decision 
(iv) Methods of incorporating risk in Capital Budgeting (iv) Adjusted Present Value 
(v) Optimum Replacement Cycle		 I 8%–15
(4) Security Analysis 
(i) Fundamental Analysis 
(ii) Technical Analysis 
  • Meaning 
  • Assumptions 
  • Theories and Principles 
  • Charting Techniques: Basics 
  • Efficient Market Hypothesis (EMH) Analysis 
(iii) Equity Research and tools available		 II 20% – 30%
(5) Security Valuation 
(i) Theory of Valuation 
(ii) Return Concepts 
(iii) Equity Risk Premium 
(iv) Required Return on Equity 
(v) Discount Rate Selection about Cash Flows 
(vi) Approaches to Valuation of Equity Shares 
(vii) Valuation of Preference Shares 
(viii) Valuation of Debentures/ Bonds 
(ix) Role and Responsibilities of Valuers 
(x) Precautions need to be taken by a valuer before accepting any valuation assignment. 		 II 20% – 30%
(6) Portfolio Management 
(i) Portfolio Analysis 
(ii) Portfolio Selection 
(iii) Capital Market Theory 
(iv) Portfolio Revision 
(v) Portfolio Evaluation 
(vi) Asset Allocation 
(vii) Fixed Income Portfolio 
(viii) Risk Analysis of Investment in Distressed Securities (ix) Alternative Investment Avenues 
  • Real Estate 
  • Gold 
  • Private Equity 
  • REITs 
  • Hedge Funds 
  • ETFs 
  • Mutual Funds 
  • Commodities  
 II 20% – 30%
(7) Securitization 
(i) Introduction 
(ii) Concept and Definition 
(iii) Benefits of Securitization 
(iv) Participants in Securitization 
(v) Mechanism of Securitization 
(vi) Problems in Securitization 
(vii) Securitization Instruments 
(viii) Pricing of Securitization Instruments 
(ix) Risks in Securitization 
(x) Tokenization 
(xi) Securitization in India		   20% – 30%
(8) Mutual Funds 
(i) Meaning 
(ii) Types 
(iii) Advantages and Disadvantages of Mutual Funds 
(iv) Evaluation of Mutual Funds 
(v) Role of Fund Manager in Mutual Funds 
(vi) Hedge Funds (vii) Role of FIIs in Mutual Funds		    
(9) Derivatives Analysis and Valuation 
(i) Introduction to Forwards, Futures and Options 
(ii) Futures Market 
(iii) Pricing of Forwards and Futures 
(iv) Hedging using Futures 
(v) Options 
  • Option Pricing 
  • Option Greeks 
  • Exotic Options 
(vi) Credit Derivatives 
(vii) Real Options 
(viii) Derivative Mishaps and Lessons 
(ix) Swaps 
(x) Commodity Derivatives 
(xi) Weather Derivatives 
(xii) Electricity Derivatives		    
(10) Foreign Exchange Exposure and Risk Management 
(i) Factors affecting foreign exchange rate 
(ii) Role of SWIFT in Foreign Exchange 
(iii) National and International Payment Gateways 
(v) Exchange rate determination 
(vi) Foreign currency market 
(vii) Management of Foreign Exchange Risk		    
(11) International Financial Management 
(i) International Capital Budgeting 
  • Offshore Investment Strategies vis-à-vis Domestic Capital Budgeting 
  • Project vis-à-vis Parent Cash Flows 
  • Discounting Rate and Adjusting Cash Flows 
  • Adjusted Present Value 
(ii) Raising funds from International Sources 
(iii) Sovereign Funds 
(iv) International Financial Centre (GIFT City) 
(v) International Working Capital Management 
a) Multinational Cash Management 
  • Objectives of Effective Cash Management 
  • Optimization of Cash Flows/ Needs 
b) Multinational Receivable Management 
c) Multinational Inventory Management		 IV 20% – 25%
(12) Interest Rate Risk Management 
(i) Benchmark Rates 
(ii) Interest Rate Risk 
(iii) Hedging Interest Rate Risk 
- Traditional Methods 
  • Asset and Liability Management (ALM) 
  • Forward Rate Agreement (FRA) 
- Modern Methods including Interest Rate Derivatives 
  • Interest Rate Futures 
  • Interest Rate Options 
  • Swaps 
  • Swaptions
    
(13) Business Valuation 
(i) Conceptual Framework of Valuation 
(ii) Approaches/ Methods of Valuation 
- Assets Based Valuation Model 
- Earning Based Models 
- Cash Flow Based Models 
- Measuring Cost of Equity 
  • Capital Asset Pricing Model (CAPM) 
  • Arbitrage Pricing Theory 
  • Estimating Beta of an unlisted company  
- Relative Valuation 
  • Steps involved in Relative Valuation
  • Equity Valuation Multiples
  • Enterprise Valuation Multiple 
- Other Approaches to Value Measurement 
  • Economic Value Added (EVA)
  • Market Value Added (MVA) 
  • Shareholder Value Analysis (SVA) - Arriving at Fair Value 
(iii) Going concern and non-going concern valuation 
(iv) Valuation of Distressed Companies 
(v) Valuation of Start-ups 
(vi) Valuation of Digital Platforms 
(vii) Valuation of Professional/ Consultancy Firms 
(viii) Impact of ESG on valuation		 V 10%- 15%
(14) Mergers, Acquisitions and Corporate Restructuring 
(i) Conceptual Framework 
(ii) Rationale 
(iii) Forms 
(iv) Mergers and Acquisitions 
- Financial Framework 
- Takeover Defensive Tactics 
- Reverse Merger 
(v) Divestitures 
- Partial Sell off 
- Demerger 
- Equity Carve outs 
(vi) Ownership Restructuring 
- Going Private 
- Management/ Leveraged Buyouts 
(vii) Unlocking the value through Mergers & Acquisitions and Business Restructuring 
(viii) Cross Border Mergers 
(ix) Special Purpose Acquisition Companies (SPACs)		    
(15) Startup Finance 
(i) Introduction, including Pitch Presentation 
(ii) Concept of Unicorn 
(iii) Startup Initiative of GOI 
(iv) Sources of Funding 
(v) Succession planning in Business 		 VI  2%–5%.

Paper 3: Advanced Auditing and Assurance Professional Ethics (Objective 100 Marks)

Contents Sections Weightage
1. Quality Control: 
SQC 1: Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements 
SA 220: Quality Control for an Audit of Financial Statements		 I 45%-55%
2. General Auditing Principles and Auditors Responsibilities: 
SA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements 
SA 250 Consideration of Laws and Regulations in an Audit of Financial Statements 
SA 260 Communication with Those Charged with Governance 
SA 299 Joint Audit of Financial Statements 
SA 402 Audit Considerations Relating to an Entity Using a Service Organisation. (Note: Content of SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing; SA 210 Agreeing the Terms of Audit Engagements and SA 230 Audit Documentation is covered in depth at Intermediate level. Thus, application part of above SAs may be discussed in the form of Case Study at Final level.)		    

3. Audit Planning, Strategy, and Execution: 
SA 300: Planning an Audit of Financial Statements; (Content is covered in depth at the Intermediate level, therefore, the application part of SA 300 may be discussed in the form of a case study at Final level.) 

SA 450 Evaluation of Misstatements Identified During the Audit 
SA 520 Analytical Procedures 
SA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 
SA 610 Using the Work of Internal Auditors 
SA 620 Using the Work of an Auditor’s Expert

    

4. Materiality, Risk Assessment, and Internal Control: 
Evaluation of Internal Control Procedures; Components of Internal Controls; Internal Control and Risk Assessment; auditor’s response to assessed risks; Risk-Based Audit: Audit Risk Analysis; Reporting on Internal Control Weaknesses, Framework on Reporting of Internal Controls. 

SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management. SA 330 The Auditor’s Responses to Assessed Risks (Note: Content of SA 315 Identifying and Assessing the Risk of Material Misstatement through Understanding the Entity and its Environment and SA 320 Materiality in Planning and Performing an Audit is covered in depth at Intermediate level. Thus, application part of above SAs may be discussed in the form of Case Study at Final level.)

    
5. Audit Evidence 
(Note: Content of SA 500 Audit Evidence; SA 501 Audit Evidence—Specific Considerations for Selected Items; SA 505 External Confirmations; SA 510 Initial Audit Engagements—Opening Balances; SA 530 Audit Sampling & SA 550 Related Parties is covered in depth at the intermediate level. Thus, the application part of above SAs may be discussed in the form of a Case Study at Final level.)		    

6. Completion and Review
 (Note: Content of SA 560 Subsequent Event, SA 570 Going Concerned and SA 580 Written Representation is covered in depth at intermediate level. Thus, the application part of the above SAs may be discussed in the form of a Case Study at Final level.) 

7. Reporting 
SA 700 Forming an Opinion and Reporting on Financial Statements 
SA 701 Communicating Key Audit Matters in the Independent Auditor’s Report 
SA 705 Modifications to the Opinion in the Independent Auditor’s Report 
SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report SA 710 Comparative Information: Corresponding Figures and Comparative Financial Statements 
SA 720: The Auditor’s Responsibility about Other Information 

8. Specialised Areas 
Basic and Overview of 
SA 800 Special Considerations-Audits of Financial Statements Prepared following Special Purpose Frameworks Basic and Overview of 
SA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Basic and Overview of 
SA 810 Engagements to Report on Summary Financial Statements

    
9. Related Services: Basic and Overview of SRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information Basic and Overview of SRS 4410 Compilation Engagements    
10. Review of Financial Information 
Basic and Overview of SRE 2400 Engagements to Review Historical Financial Statements Basic and Overview of SRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity		    

11. Prospective Financial Information and Other Assurance Services 

Basic and Overview of SAE 3400: The Examination of Prospective Financial Information 

Basic and Overview of SAE 3402 Assurance Reports on Controls at a Service Organisation 

Basic and Overview of SAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

    
12. Digital Auditing and Assurance 
Auditing digitally and Digital auditing, Usage of Automated Tools such as CAAT, Data Analytics, Artificial Intelligence, etc., and Remote Auditing. 		 II 3% -6%

13. Group Audits 
Audit of Consolidated Financial Statements: Responsibility of Parent Company, Auditor of the Consolidated Financial Statements; Audit Considerations: Permanent Consolidation, Current Period Consolidation; Reporting. Audit of Group Financial Statements,, including the work of Component Auditors, SA 600:Using the Work of Another Auditor 

14. Special Features of Audit of Banks & Non-Banking Financial Companies 

15. Overview of Audit of Public Sector Undertakings: Concept of Propriety Audit; Performance Audit; Comprehensive Audit. 

16. Internal Audit: 
Provisions of Internal Audit as per Companies Act, 2013; Scope of Internal Auditing; Relationship between Internal and External Auditor; Basics of Internal Audit Standards issued by the ICAI; Drafting of Internal Audit Report; Audit Trail; Internal Audit as a Management Function. 

17. Due Diligence, Investigation and Forensic Accounting: Audit versus Investigation; Steps for Investigation; Types of Investigation; Procedure, Powers, etc. of Investigator; Types of Fraud, Indicators of Fraud, Follow-up III 17%-24% thereof; Forensic Accountingmeaning, difference between Statutory Audit and Forensic Accounting, Forensic Accounting and Investigation Report, Introduction of Forensic Accounting and Investigation Standards

 III 17%-24%
18. Emerging Areas: Sustainable Development Goals (SDG) & Environment, Social and Governance (ESG) Assurance, etc. IV 3% -6%
19. Professional Ethics and Liabilities of Auditors: Introduction of Code of Ethics as per IESBA and Code of Ethics with special reference to the relevant provisions of the Chartered Accountants Act, 1949 and the Regulations thereunder; Application of Fundamental Principles; Application of Threats; Evaluation of Threats; Addressing Threats and Safeguards; Conceptual Framework; Important Provisions of the Chartered Accountants Act, 1949, and Chartered Accountants Regulations, 1988. V 17%-24%

Paper 4: Direct Tax Law & International Taxation (Objective 100 Marks)

Contents Sections Weightage

I. (i) Comprehensive computation of income-tax liabilities of companies and other entities under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability 

  • General provisions under the Act for computation of total income and tax liability for companies and other entities 
  • Special tax regimes under the Act for companies and other entities 
  • Optimisation of tax liability of companies and other entities through tax planning 

(ii) Special Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts, business trusts, securitisation trusts, investment funds and other funds/trusts 
(iii)Anti-avoidance provisions under the Act (iv)Provisions to address tax challenges on digitalisation

 I 40%-45% [20%-23% weightage for item (i) and 20%- 22% weightage for (ii), (iii) and (iv) together]

II. Tax Administration and Appellate Mechanism 

(i) Deduction, Collection and Recovery of Tax 
(ii) Income-tax Authorities 
(iii) Assessment Procedures 
(iv) Appeals and Revision; and Dispute Resolution 
(v) Provisions to counteract unethical tax practices 

  • Taxation of undisclosed income under the Income
  • tax Act, 1961 
  • Taxation of undisclosed foreign income and assets 
  • Penalties and offences and prosecution 

(vi) Miscellaneous Provisions 
(vii) Tax Audit 

 II 20%-30%

III.International Taxation 

(i) Taxation of cross-border transactions and Non-resident taxation under the Income-tax Act, 1961, including 

  • Transfer Pricing 
  • Non-resident Taxation 
  • Double Taxation Relief 
  • Advance Ruling 

(ii) Other Aspects of International Taxation, namely, 

  • Significant articles of OECD and UN Model Tax Conventions 
  • Fundamentals of BEPS 
  • Application and Interpretation of Tax Treaties 
  • Latest developments in international taxation 
 III 30%-35%

Paper 5: Indirect Tax Laws (100 Marks)

Part 1: Goods and Services Tax

Contents  Sections Weightage
Goods and Services Tax (GST) Law as contained in the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017 including
(i) Case studies based on following: Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply, inter-State supply, intra-State supply, supplies in territorial waters; Charge of tax including reverse charge; Classification; Exemption from tax; Place of supply; Time of Supply; Value of supply; Input tax credit; Computation of GST liability I 45%-65%
(ii) Procedures under GST including registration, tax invoice, credit and debit notes, electronic way-bill, accounts and records, returns, payment of tax II 10%-30%

(iii) Refunds and case studies based on refund provisions 

(iv) Job work

    
(v) Liability to pay in certain cases    
(vi) Administration of GST; Assessment and Audit III 0-5%
(vii) Inspection, Search, Seizure and Arrest    
(viii) Demand and Recovery; Offences and Penalties    
(xii) Other provisions IV 15%-30%
(x) Advance Ruling    
(ix) Appeals and Revision    
(xi) Ethics under GST    

Part 2: Customs & FTP (20 Marsk)

Gain knowledge of foreign trade policy and customs regulations, as well as the skills necessary to evaluate and interpret their provisions.

Contents Sections Weightage
1. Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975 
2. Foreign Trade Policy
1(ii) Levy of customs duties, including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty  I 40%-65%
1(iii) Types of customs duties    
1(iv) Classification and valuation of imported and export goods    
1(v) Import and Export Procedures, including special procedures relating to baggage, goods imported or exported by post, stores II 20%-45%
1(vi) Warehousing    
1(vii)Refund    
2(iii) Basic concepts relating to export promotion schemes provided under FTP    
2(i) Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions III 10%-20%
2(ii) Basic concepts relating to import and export    
1(i) Introduction to customs law including Constitutional aspects    

Summary of the content 

CA aspirants, it's essential to understand the chapter-wise weightage of each subject. The Institute of Chartered Accountants of India has specified the weightage for each chapter, helping candidates focus on high-scoring areas.

By analyzing the chapter-wise weightage, candidates can:

  • Identify key chapters that carry significant marks
  • allocate study time effectively
  • Focus on critical topics and concepts
  • Improve their overall score

The chapter-wise weightage guide provides a detailed breakdown of the marks allocated to each chapter, enabling candidates to create a strategic study plan. By leveraging this guide, candidates can optimize their preparation, boost their confidence, and achieve success in the CA Final exam.

FAQs

Why is chapter-wise weightage important for CA Final preparation?

Understanding weightage helps students focus on high-scoring chapters and allocate their time effectively. It provides a strategic approach to exam preparation by identifying chapters that frequently appear in exams.

How is the chapter-wise weightage determined for CA Final exams?

The weightage is based on past exam trends, ICAI’s study material, and the syllabus blueprint. It reflects the proportion of marks typically assigned to various chapters over the years.

Are weightage patterns the same for all CA Final subjects?

No, the weightage varies for each subject depending on its structure and content. For example, subjects like financial reporting might have more marks allocated to practical questions, while law focuses more on theoretical aspects.

Which chapters are most important for CA Final Financial Reporting in 2025?

Chapters like Ind AS, Consolidation, and Business Combinations are typically high-scoring and crucial due to their consistent representation in past exams.

Can the chapter-wise weightage change for the 2025 exams?

Yes, weightage can change if ICAI revises the syllabus or introduces new guidelines. It’s essential to stay updated with the latest ICAI announcements and study material.

How can students use chapter-wise weightage for better results?

Students can create a study plan prioritizing high-weightage chapters while ensuring they cover all topics. This approach helps balance in-depth learning and time management.

How should students balance preparation for high-weightage and low-weightage chapters?

Focus more on high-weightage chapters to maximize scoring potential, but don’t ignore low-weightage chapters entirely, as questions can be unpredictable. Allocate a smaller but sufficient amount of time for low-weightage chapters.

Do amendments affect chapter-wise weightage?

Yes, amendments in subjects like direct tax and indirect tax can impact weightage, as updated content often carries more marks. It’s crucial to stay updated with recent changes and focus on new topics.