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Friday, August 22

IPC May 2014 Results Stats, Rankers and Press Release by ICAI

August 21, 2014


The Institute of Chartered Accountants of India (ICAI) today announced the result of Chartered Accountants Intermediate (IPC) Examination held in May / June 2014.

Announcing the result, CA.K.Raghu, President ICAI said, “I convey my heartiest congratulations to the top 3 rank holders and all other students who have been able to clear the exam. It is indeed a matter of pride that this time too a girl candidate has topped the IPC exam. I would like to add that this success will offer them a wide horizon to maneuver their professional graph to scale new heights of fame and success”

The topper Geethika Haridas from Bangalore whose parents are CAs was a science student in the school who later opted for CA Course. Gaurav Anand from Secunderabad, the 2nd rank holder has made his mother proud who has raised him single handedly and has become a source of inspiration for his younger sibling. S. Agathiswaran the 3rd rank holder who hails from Vellore is the son of a CA and his father has been a source of inspiration for him to reach this threshold.

CA.K. Raghu, added “ CA profession today is being taken up by many students as there are plenty of opportunities available for Chartered Accountants. The cost of CA course is highly affordable and is less than Rs.25,000. We have many instances of students coming from humble background, taking up this course and changing their lives completely”.

The top three rank holders of Chartered Accountants Intermediate (IPC) Examination are from Bangalore, Secunderabad and Vellore. The result details of the Chartered Accountants Intermediate (IPC) Examination in terms of pass percentage and details along with the marks secured by the top rank holders are mentioned below - 

The ICAI has always been pro-active in designing education and training schemes so as to produce competent professional Chartered Accountants. To facilitate the students, ICAI has recently launched Cloud Campus which is first of its kind in accounting education .

CA.K. Raghu, said “The main objective of Cloud Campus is to provide quality education at the doorsteps of students, enabling them to learn anytime and from anywhere at the click of a button and that too Free of Cost. The Cloud campus links 6 portals for easy access. It also provides online practical exam oriented lectures free of charge and enables students to receive knowledge of the profession through online mentoring by experienced faculty members and experts”.

Considering the remarkable growth of students, ICAI has been establishing Reading Rooms at various locations across the country. Till date 98 reading rooms ICAI have been established across the country.

Download Sample Resumes / Curriculum Vitae ( C.V. ) and Cover Letter for CA Articleship and Job application

The post is being updated on regular basis, whenever we find an attractive resume.
[Last updated on 03/12/2013]

Often while searching for a Job or internship, we visit many organizations. In today's time it is so important to carry a Resume/C.V. with us while appearing for an interview has become an indispensable part of a job search. A good and organized resume gives a good impression of yours in the organization, you want yourself to be employed or trained.

Sample Resumes:

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Below are some Google Docs (Google Drive) resume templates created by us. Please see this post after logging in with your google account (Click here to log in with your google account), then only you will be able to see "google drive" templates, which you can edit by clicking on "use this template" and edit the way you want. Afterwards download it in your PC or just save it in your google drive.

Or If you didn't like above sample then click on below Resumes samples to download-

1. Sample Resume Template 

2. Sample Chronological Resume Template with Tips

3. Sample Chronological Resume Template

4. Sample Formal Resume Template

5. Sample Classic Resume Template

6. Sample Executive Resume Template

7. Sample Functional Resume Template with Tips

8. Sample Functional Resume Template

9. Sample Modern Resume Template

Thursday, August 21

Guidelines for IPCC Pass-Outs (Applying For Articleship & Registration For CA Final)

We at CA helpers believe in helping others and thats what our name as well as tag-line also suggests. We are of the opinion that helping is our religion. In order to help all IPCC passouts and New students who have done B.Com (direct entry route) and existing articled assistants, we have brought so many things. But to help you in efficient way, we are listing those posts at one place. Thanks for your support...


As such there is no due date to apply for articleship and CA Final. But If you want to get your attempt in the due attempt itself, i.e. 3 years from the attempt of IPCC G-1 clearance (eg. For Nov. 2012 attempt passout - due attempt will be Nov. 2015) then apply for articleship and CA Final before 30th April (Nov. attempt passouts)/31st October (May attempt passouts). But it is advisable to get register and get franking/stampping done,in one month from the day of announcement of result.


1. Search the Appropriate Firm


=> Our advice to all of you to go for the medium firm.

=> Which gives you exposure in all kind of traditional and modern CA works.
=> Leave for exams will be given as per your requirement (Better to define these boundaries before starting articleship)=> You can attend classes daily=> Less outstations

If you are going for in Big4 then you may have to sacrifice classes and leaves.

Importantly, we are just expressing our views, you may have a different opinion. Its just an advice to our fans.

Search Firms for articleship

2. What to be kept in mind

Try to join the firm of person who is known to you, or where any of your known person has done articleship. As many firms are very strict for outstations, leaves and extension. That may be a problem if you are not defining terms of your employment (articleship) before starting the articleship.


Many people, fill up the forms on very first day of articleship. This is a wrong practice. you will have to work in the particular climate for next 3 years, you must be at least comfortable with the environment of the particular office. First, Do work on trial in firm of your choice for 2-3 days.


A) Forms Required for ARTICLESHIP

i. Form 102

To be purchased from ICAI chapter. It is necessary to get form 102 franked from a bank near by you with Rs. 100 stamp (remember only form 102 requires franking and franking is to be done within 1 month of exam result or you can extend this upto 30th April/31st oct., so as to make your attempt due on time). It is to be filled up by you and signed by your principal.

ii. Form 103

To be purchased from ICAI chapter. It is to be filled up by you and signed by your principal.

iii. Form 112

(Applicable to only, who are engaged in any other full time course with CA, i.e College or any business)

To be taken free of cost or from ICAI chapter (downloaded from here) . It is to be filled up by you and signed by your principal as well as your college's principal (B.Com pursuing students).

B)Form for registration in Final

To be purchased from ICAI chapter. It is to be filled up by you and signed by you.

5. Formalities

FILL UP Form 102, 103 & 112(if applicable) and GET THEM SIGNED for starting articleship, must be done before 31st March / 31st October. After getting all forms duly filled and signed, SUBMIT the forms personally to ICAI branches or forward them by speed post to Region H.O.

You may download any forms relating to CA course (available online) @

Team CA helpers

Articleship Search, Selection, Procedure - All at one place (One post for all articleship related issues)

Articleship is the most crucial part of CA course and one decision will govern your 3 years. This post is for all students who are going to start articleship or students already pursuing articleship having any problem.

Wednesday, August 13

Amendments in syllabus of Paper 6: ISCA (CA Final) from November 2014 onward

As all of us are aware, the syllabus of Paper 6 : Information System Control and Audit (ISCA) has been revised, so as to make it in-line with the current requirement of the environment. The Study Material of this paper covering the theoretical framework in detail has also been revised, accordingly. Students are also advised officially by BoS to update themselves with the latest changes in the IT sector. For this, they may refer the monthly journal ‘The Chartered Accountant’ and the Students’ Journal published by the Institute and also other IT Journals/Magazines.

The syllabus have been changed almost 35%-40%, but students need not to worry, only irrelevant parts of the syllabus were removed, and the topics which are added newly are the one which are easy as well as practical concepts. There should not be much problem in learning new topics.a

Chapter-wise coverage of this Study material is given as follows:

Content: This Chapter of the study material is devoted to the discussion on concept of Governance and management of Information Systems. In addition, the role of IT in businesses, operations and controls, business impact of IS risks, role and responsibilities of top management as regards IT-GRC etc. have also been covered.
Notes to Students: This chapter is 85% new in terms of content in comparison with Old Syllabus. Some concepts, like COBIT framework and Risk Management which were there in Old Syllabus in some other chapters have been reshuffled to this chapter. Students are advised to study this chapter thoroughly from the new syllabus only.

Content: This Chapter deals with the basic concepts of Information System and its various types like MIS, DSS, TPS, EIS etc.
Notes to Students: This chapter is almost 95% similar to Chapter 1 of Old ISCA syllabus.

Content: This Chapter discusses the protection of Information Systems. It highlights the importance of Information Security in today’s vulnerable IT world, its policies, related standards/guidelines and also provides a detailed discussion on IS Controls, their objectives and functions with reference to Information Systems. Understanding of these controls is essential to the Chartered Accountants to strengthen their ability for conducting IS Audit in any organization.
Notes to Students: This chapter is a modified version of Chapter 3 of old ISCA syllabus. Many of unwanted portions of the old chapter have been removed. Some of new concepts are introduced. Also some of the topics of old syllabus have been reshuffled into this chapter, like IS Policy, etc.

Content: This Chapter outlines Business Continuity Planning (BCP) and Disaster Recovery Planning (DRP) along with its related concepts.
Notes to Students: This chapter is almost similar to BCP/DRP chapter of Old ISCA syllabus, but a new concept of Business Continuity Management (BCM) has been introduced. This chapter has been modified, so as to get it accommodate environmental and industrial changes. Students are advised to thoroughly study this chapter from new syllabus only.

Content: This Chapter deals with systems development process for an information system. Various stages of systems development life cycle are also discussed. In this chapter, students will also get an idea ‘how computerized business applications are conceived and designed’. Various tools and techniques of systems analysis and design and programming are also briefly covered in this Chapter.
Notes to Students: This chapter is almost 95% similar to Chapter 2 of Old ISCA syllabus. Students are advised not to worry in this chapter, it is almost similar to old syllabus SDLC.

Content: This Chapter is devoted to the auditing of Information Systems. It highlights the IS Audit planning, performing an IS audit, rules of digital evidence, best practices and standards for IS audit etc. In addition, the chapter also emphasizes on the reviewing of General and Application Controls.
Notes to Students: This chapter is a combination of reshuffling of controls chapter topics and IS audit chapter of old ISCA syllabus. The students need not to worry much, and are advised to check the contents and devise a strategy to learn this chapter.

Content: This Chapter extensively deals with IT Regulatory issues. Along with a wide coverage of the relevant sections of IT Act 2000, other related regulatory issues e.g. need for system audit as per Clause 49 of SEBI listing requirements and audit requirements as per RBI, IRDA have also been discussed in the chapter.
Notes to Students: This chapter is 60% similar to IT Act of old ISCA syllabus, still students are advised to see the contents because, all Sections have been regrouped and rearranged in the new syllabus. In addition to it, Auditing and System Control procedure for regulation setup by (i) IRDA (Insurance Companies), (ii) RBI (Banks and NBFCs) and (iii) SEBI (Stock Exchanges and Stock Broking firms) have been introduced, which is altogether new concept for students. Students  are advised to learn these concepts thoroughly. Some of the concepts of IS Standards of Old syllabus have been reshuffled into this chapter.

Content: This Chapter is devoted to the emerging technologies. Major evolving technologies/concepts like Cloud Computing, Mobile Computing, BYOD, Web 2.0 & Social Media and Green IT etc. have been covered in this chapter to make the students familiar with such technological developments.
Notes to Students: This chapter is a WHOLE NEW learning dimension for students. Concepts like cloud computing, Mobile Computing, Bring Your Own Device (BYOD), Social Media, etc. have been introduced. Students are advised to thoroughly learn this chapter. It is very easy to understand and learn, the concepts are very practical, but the concepts are new to syllabus.

The above was summary analysis done by our team. Students are advised to study from UPDATED MODULES and PRACTICE MANUALS only. Students need not to panic and take the changes in positive way. These are not much tough to understand.

Tuesday, July 15

Ready with updated Indian accounting standards: ICAI

With the country gearing up for new accounting regime, apex body of chartered accountants ICAI has said it is ready with updated accounting standards that are converged with global norms.

The Institute of Chartered Accountants of India (ICAI) has been working on the new Indian Accounting Standards (Ind AS) for quite sometime.

"We will work closely with Ministry of Corporate Affairs to assure effective and smooth implementation of Ind AS in India," ICAI President K Raghu told PTI.

The new norms are converged with International Financial Reporting Standards (IFRS), which is being followed in more than 100 countries.

To enable companies to voluntarily use the new standards, Raghu said the institute is "ready with updated Ind AS corresponding to IFRS as of this date".

Finance Minister Arun Jaitley, in his Budget speech on July 10, had said there was an urgent need to converge the current Indian accounting standards with IFRS.


"I propose for adoption of the new Indian Accounting Standards (Ind AS) by the Indian companies from the financial year 2015-16 voluntarily and from the financial year 2016-17 on a mandatory basis," he had said.

The timelines for implementation of Ind AS for the financial services sector, including banks and insurance companies would be separately notified by the respective regulators.

According to Raghu, the institute has always propagated the need to converge with IFRS at the earliest to bring the financial reporting practices of the Indian corporates at par with the global standards.

The institute has also flagged off Indian stakeholders' concerns on IFRS to the International Accounting Standards Board (IASB). The latter has developed IFRS.

"ICAI has also effectively communicated to IASB the Indian concerns relating to the industry and other stakeholders and IASB has already revised certain IFRS (norms) such as on 'agriculture' to address our concerns," Raghu said.

The institute has been working on convergence process after Ind AS were put on the Corporate Affairs Ministry's website in February 2011.

Besides, ICAI has been conducting certificate courses for its members and other stakeholders in the area of IFRS and Ind AS.

Business Standard

VIDEO: Union Budget 2014 Speech & Analysis

FM Arun Jaitley's Budget Speech (Part 1 of 2)

FM Arun Jaitley's Budget Speech (Part 2 of 2)


ANALYSIS : Taxation Policy

INTERVIEW: Arun Jaitley explaining Budget

1. RSTV Youtube Channel
2. ANI Multimedia Youtube Channel

Applicability of Companies Act 2013 for Nov 2014 and May 2015 Exams

Applicability of The Companies Act 2013 to IPCC and Final – November 2014 and May 2015 exams

Applicability of notified sections of Chapter IX, “Accounts of Companies” and Chapter X, “Audit and Auditors” of the Companies Act 2013 along with its Rules for November 2014, Examinations for Final Course

Attention of students is invited to the announcement dated 15th March, 2014 hosted on the students’ portal at regarding applicability of 53 sections and 45 sections of the Companies Act 2013 for November 2014 examinations for Intermediate (IPC) and Final Course respectively.

Final course students may note that in addition to 45 sections of the Companies Act 2013, notified sections of Chapter IX, “Accounts of Companies” and Chapter X, “Audit and Auditors” of the Companies Act 2013, along with its Rules are also applicable for November 2014 examinations in respect of following papers:

Paper 1: Financial Reporting (Group I)

Paper 3: Advanced Auditing and Professional Ethics (Group I)

Paper 4: Corporate and Allied Laws (Group I)

As far as Intermediate (IPC) Course students are concerned, only 53 sections of the Companies Act 2013 as announced earlier would continue to apply for November 2014 examinations.

It is also clarified that along with the applicable sections of the Companies Act 2013, the remaining provisions of the Companies Act, 1956, if any, would continue to apply for November 2014 examinations.

Download The Companies Act 2013 for November 2014 Exams

Supplementary study material for Intermediate (IPC) Course

Supplementary study material for Final Course

Students may also note that the Study Material and Practice Manual of Corporate and Allied Laws, Final Course released in January, 2014 has been prepared keeping in view the amendments brought in by The Companies Act 2013.

Suggested Posts:

1. Applicability of the Companies Act, 2013 to Auditor's Report to FY 2014-15 and Onwards (Not Applicable to FY 2013-14)
2. The Companies Act, 2013 - Bare Act Text


Applicability of notified sections of the Companies Act 2013 for May 2015 Exams

This is to bring to the notice of students that the relevant sections of the Companies Act 2013 notified till 30th September, 2014 would be applicable for May 2015 examinations in respect of the following papers:

At the Intermediate (IPC) Course

Paper 1: Accounting (Group I)

Paper 2: Business Laws, Ethics and Communication (Group I)

Paper 5: Advanced Accounting (Group II)

Paper 6: Auditing and Assurance (Group II)

At the Final Course

Paper 1: Financial Reporting (Group I)

Paper 3: Advanced Auditing and Professional Ethics (Group I)

Paper 4: Corporate and Allied Laws (Group I)

For reference and benefit of our students, the Board of Studies would release relevant material applicable for May 2015 examinations well in advance before the examinations.

It is also clarified that along with the applicable sections of the Companies Act 2013, the remaining provisions of the Companies Act, 1956, if any, would continue to apply for May 2015 examinations.


Highlights of Union Budget - Published by ICAI

ICAI has pubished highlights of the Union Budget 2014, as given below.

To know everything about the Union Budget 2014, please visit our past post - Union Budget 2014 : Everything at one Place

Highlights of Union Budget 2014-15, as published by ICAI -

Direct Taxes


Indirect Taxes


Thursday, July 10



Budget Highlights (Key Features) (Govt Presentation)

Here are the highlights of Union Budget 2014 tabled by finance minister Arun Jaitley on Thursday:

* Tax proposals on indirect tax front would yield Rs 7,525 crore.

* ​Indian Custom Single Window Project to be taken up for facilitating trade.

* Clean energy cess increased from Rs 50/ tonne to Rs 100/tonne.

* Additional 5% excise tax to be levied on aerated drinks with added sugar (cold drinks). Tobacco products also to get costly as excise duty hiked to 72%

* Government announces reduction in excise duty for specified food package industry from 10% to 6%.

*​ Excise duty on footwear reduced from 12% to 6%

* Government announces measures to encourage manufacture of LCD/LED panels of TVs.

* Housing loan rebate to raised from Rs 1.5 lakh to Rs 2 lakh.

* Net effect of direct tax proposals is revenue loss of Rs 22,200 crore.

* Government proposes to increase investment limit under Section 80C from Rs 1 lakh to Rs 1.5 lakh.

* Tax exemption limit for small and marginal, and senior tax payers changed from Rs 2.0 to Rs 2.5 lakh. For senior citizens, no tax for income up to Rs 3 lakh per annum.

* No changes in tax rate.


* PPF limit to be raised to Rs 1.5 lakh: Jaitley

* Rs 100 crore for training of sportspersons for upcoming Asian Games.

* Government announces Rs 150 crore for communication needs of Andaman and Nicobar islands.

* Government announces Arun Prabha channel for northeastern region; will be 24/7 channel.

* Rs 1000 crore provided for rail connectivity in northeastern region.

* Programme for displaced Kashmiri migrants with Rs 500 crore to be started.

* Rs 100 crore set aside for project to link rivers.

* Government announces Rs 100 crore for development of Archaeological sites. Gaya to be developed as world class tourism spot.

* Rs 5000 crore set aside for defence outlay over and above amount provided under interim budget.

* National Police Memorial to be set up. Rs 50 crore set aside for this purpose.

* Rs 100 crore set aside for development of Technology Development Fund.

* Rs 100 crore War Memorial at Princess Park, India Gate.

* Policy of One Rank One Pension to be adopted for defence personnel.

* RBI will create framework for licenses of small banks.

* Government aims to provide all households with banking facilities to empower the weaker sections; there should be atleast 2 bank accounts in each household.

* Urgent need to converge current Indian standard with international accounting standards: Jaitley

* Rs 37, 800 crore allotted for National Highways.

* Revision of rate of royalty on minerals to be taken up on request from the states.

* In order to complete gas grid, 15000 km of additional pipeline to be developed through PPP mode.

* ​New and renewable energy deserves high priority; ultra modern power projects to be taken up in Rajasthan, Tamil Nadu, Ladakh with Rs 500 crore.

* Rs 4200 crore set aside for Jal Marg Vikas project on river Ganga connecting Allahabad to Haldia , over 1620 km.

* Scheme for development of new airports at tier II and III cities through PPP mode. (Read story here)

* Rs 200 crore set aside for 6 more textile clusters in Rae Bareily, Lucknow, Surat, Bhagalpur. Rs 50 crore set aside for Pashmina Production program in J&K.

* MSMEs are the backbone of the economy; to be revived through a Committee to examine and report in three months.

* 6 more textile clusters to be set up.

* Industrial Smart Cities to come up at 7 cities.

* All govt departments and ministries to be integrated through E-platform by 31 December this year.

* Rs 100 crore set aside for Kisan Television to provide real time information on various farming and agriculture issues.

* National Industrial Corridor to be set up. Rs 1000 crore set aside for this.

* Rs 5000 crore short time rural credit refinance fund for 2014-15.

* Rs 50 core set aside for indigenous cattle breed and blue revolution for inland fisheries.

* Propose to provide finance to 5 lakh landless farmers through NABARD.

* Govt will initiate scheme to provide a soil health card; Rs 100 crore set aside. Rs 56 crore for soil testing labs across the country.

* Agriculture University in Andhra Pradesh and Rajasthan, and Horticulture University in Haryana, Telangana; Rs. 200 cr set aside by the government.

* Slum development to be included in Corporate Social Responsibility activities.

* Govt announces Rs 100 crore for modernization of madrassas.

* Govt announces development of Metro rails in PPP mode; Rs 100 crore set aside for metro scheme in Ahmedabad and Lucknow.

* Rs 100 crore set aside for Community Radio Centres; 600 new and existing ones will be supported.

* National Rural Internet and Technology Mission; Rs 500 crore set aside.

* Govt proposes to set up Center of Excellence in MP named after Lok Nayak Jai Prakash Narayan.

* 5 more IITs and 5 IIMs to be set up .

* Propose to set up four more AIIMS; Rs. 500 crore set aside for this. Six new AIIMS started recently have become functional. Four new AIIMS will be set up in Andhra Pradesh, West Bengal, Vidarbha and Purvanchal.

* Govt proposes National Housing Banking programme; sets aside Rs 8000 crore for this program.

* Pradhan Mantri Gram Sadak Yojana has a massive impact on rural development; Govt sets aside Rs 14,389 crore for this scheme.

* Crisis Management Center for women at Delhi; money to be provided from Nirbhaya fund.

* Govt announces Beti Padhao, Beti Badhao Yojana; sets aside Rs 100 crore for this.

* Safety of women of prime importance.

* EPFO will launch a unified account scheme for portability of Provident Fund accounts.

* Schemes for disabled persons in the country. 15 new Brail presses to be established and revival of 10 existing.

* Rs 50,548 crore proposed for Schedule Caste development.

​* Govt committed to providing 24/7 power supply to all homes. Deen Dayal Upadhyay Gram Jyoti Yojna for electricity supply to rural areas.

* Rs 200 crore for 'Statue of Unity' of Sardar Vallabh Patel.

* Pradhan Mantri Krishi Sichayin Yojana to be started for irrigation.

* We will examine proposal to give additional autonomy to banks and make them more responsible: Jaitley

* E-visas to be introduced at nine airports in India in phased manner.

* FDI in insurance to be increased to 49%

* FM announces FDI in defence up from 26 to 49 % with Indian management and control

* Transfer pricing is major area for litigation; proposes changes in transfer pricing regulation: Jaitley

* I propose to strengthen authority for advance ruling in tax: Jaitley

* Aim to achieve 7-8 per cent economic growth rate in next 3-4 years.

* We wish to provide an investment friendly taxation system: Jaitley

* This govt will not ordinarily change policies retrospectively which creates a fresh liability.

* GST will streamline tax administration and result in higher tax collection for center and states.

* A new urea policy would be formulated.

* Considering that we had two years of low GDP growth, a large subsidy burden, target of 4.1% fiscal burden is daunting: Jaitley

* We must address the problem of black money: Jaitley

* Iraq crisis leading behind an impact. Inflation has remained at elevated level: Jaitley

* We have taken up the challenge in the right ernest; will create a vibrant and strong India: Jaitley.

* The task before me is very challenging. We need to introduce fiscal prudence. there is an urgent need for more reforms.

* The steps I will announce are only the beginning of the journey we wish to take for macro economic stabilization: Jaitley

*People below poverty line anxious to free themselves: Jaitley

* Green shoots of recovery seen in world economy.

*​ We look forward to lower inflation: Jaitley

Response to Budget on Social Media -

Social media reactions began pouring in today as soon as Finance Minister Arun Jaitley started presenting the maiden Union Budget of the Modi government.

BJP leaders like Shahnawaz Hussain, who tweeted using the hashtag #ModiBudget, were expectedly jubilant about the measures announced.

Hussain wrote, "#ModiBudget gives confidence to middle class- PPF limit 1.5 lac, exemption upto 2 lac on Home loaninterest, 80C exemption upto 1.5 lac. It makes no. of provisions for youth- Internet Connectivity, AIIMS IIMs IITs, Agri Universities,skill devt, sports academies. A very positive #ModiBudget. It clearly aims to bring Indian economy on the right track."


Filmmaker Ashok Pandit, along with many other users, tweeted using the hashtag superbudget.

Pandit wrote, "UPA in last so many years never found the need to mention abt Kashmiri Pandits need in the parliament. Thank U. After grabbing land worth 100 crores for 1 lac in Mumbai Rajiv Shukla criticises the budget."

Opposition leaders, however, were quick in tearing apart the budget.

Yogendra Yadav of the Aam Aadmi Party (AAP) tweeted, "First budget of a party in power that made big promises and got clear majority turned out to be a damp squib. No mention of the need for reviewing and rationalizing Tax Exemptions for corporates, the biggest subsidy in the budget. Did not hear anything on protection for unorganized workers, maternal mortality, infant mortality and under nutrition of children."

Some users, however, also took a dig on the slew of 100 crore projects and increased taxes on cigarettes, tobacco products and soft drinks.

A user on Twitter posted, "Cigarette to cost more. Footwear to be cheaper. The underlying message is - kick the bad habit or smoke footwear" while another wrote, "Smoking is now more injurious to wealth."

Some users on Facebook too, compared the schemes announced by the FM and posted, "There's 150 Cr for women's safety and 200 Cr for a statue, because hey, the statue is doing more for women's safety than the current police force (and society) is. Just goes to show that the statue of a dead man is worth more than the lives of 48% of the country's population.

2. Business Standard