09 December 2009
To have a target to Secure 85% plus marks means you should not only clear the concepts but have expert knowledge about it also.
Conceptual knowledge about the subject can be had when you know why such provisions are there in a particular section. The logic should be understood.
For example; when you read that various exemptions are there in The Income Tax Act; it means that the government wants to protect or to develop a particular area. Either the sources of income or less or it is in public interest to develop such area.
Also see the importance of the subject.
This single subject can make a different career. If anyone look like that about any subject; the subject will become interesting.
Most of the students read the subject because it is in syllabus!
If you are master of Income-Tax; then you can engage yourself as Consultant. So read the subject like you have to handle the cases of your clients.
There are lots of questions raised on this subject in caclubindia. You can go one by one in your leisure time.
Do not feel strain to secure high marks even if you have target for it. In real profession; you should strain free only then your mind will efficiently work.
You should focus about learning- practically in deed. Also refer recent important high court/supreme court cases, circulars, professional journals.
Thoroughly read the study materials and compilations. Just have an overview on latest development. Apply your mind; whether it was needed according to the changed circumstances/economy.
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