Section number

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ritashah (Querist)
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21 September 2014 how are marks affected in ca final exams if we do not quote section no.? is it ok if we quote only section no. without quoting its sub section no. aur sub clause no.

CA Vijeta Verma

CA Vijeta Verma (Expert)
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21 September 2014 Well,until n unless you are very sure about section don't quote it at all.While not quoting a section at all may or may not affect your marks(depending upon how it important it was) but quoting a wrong section will be penalised.
Further,don't quote only main section without sub clause.

Rather than doing this,just write "as per the provisions of relevant ACT (name the act),....then write your answer.

Try to learn atleast important sections.
If that is not possible give special consideration to your presentation.refer Practice manual for the same.
All the best

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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21 September 2014 Quoting section and case law wherever applicable will fetch you high marks. But you should quote it only if you are sure.

To learn sections in Direct Tax you need to study thoroughly and make a summary note of what you study along with relevant section and case law wherever required. This will also help you in quick revision. I found this method very useful during my studies.

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Ankur Garg

Ankur Garg (Expert)
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22 September 2014 Agree with the opinion of learned experts. Kindly read my article "Importance and technique to prepare Section in Professional Exams" available at the link below:

https://www.caclubindia.com/forum/importance-and-technique-to-prepare-section-in-professional-303539.asp#.VB_zwldqOZQ

Thanks

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