These notes are amended as per law applicable for May/Sept 25 & Jan 26 CA intermediate Paper 3 of Group 1. This is as per new scheme of ICAI and latest paper pattern as per law amended by Finance(No.2) Act24
 
Notes have BARE ACT (where needed) to make students learn how to read the Act, Simple illustrations and analysis to explain the concepts. Related ICAI exam questions and most importantly summary charts to help memorise the law.